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It defines the purpose and accountability of the Board of Trustees, including legal and statutory obligations, budget approval, periodic reporting, and auditor appointment. The policy statement sets requirements for annual accounts, fair presentation, consistent accounting policies, and controls to safeguard assets, ensure proper record-keeping, and support fraud prevention.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/financial-controls-policy-document-policy-template/173124/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/financial-controls-policy-document-policy-template/173124.png","ImageObject",442,249,{"name":88,"@type":89},"Ava Thompson","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-22","2026-09-01",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",9,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Who is responsible for the accounts in the Financial Controls Policy?","Question",{"text":109,"@type":110},"The Board of Trustees is responsible for financial decisions and ensuring proper financial procedures exist and are implemented. The Treasurer directs preparation of the accounts via the Auditor working to agreed accounting policies.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How and when should the policy be updated and reviewed?",{"text":114,"@type":110},"The document must be updated whenever a change occurs. It is to be reviewed annually and adjusted where necessary.",{"name":116,"@type":107,"acceptedAnswer":117},"What are the key accounting and reporting requirements under the policy statement?",{"text":118,"@type":110},"The policy requires annual accounts for each accounting period to show a fair view of transactions and the disposition of assets and liabilities. It also requires a statement confirming preparation in accordance with the Statement of Recommended Practice (SORP) and trustees’ budget monitoring with explanations of significant variances.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},173124,1790458217,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":35,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},1649267921044,"https://us-avatar.wpscdn.com/avatar/1800007509477c92dfb?_k=1786009248482753345","\u0003\n\u0003Financial Controls Policy\u0004\n\u0003[GROUP NAME]: [DATE] REGISTERED CHARITY NUMBER: XXXXXXX\u0004\nLOGO\n\u000f\u0004\nTABLE OF CONTENTS\n\u0013 TOC \\t \"Policy,1,Appendix,2\" \u00141.\tIntroduction\t\u0013 PAGEREF _Toc74837531 \\h \u00143\u0015\n2.\tPurpose\t\u0013 PAGEREF _Toc74837532 \\h \u00144\u0015\n3.\tPolicy Statement\t\u0013 PAGEREF _Toc74837533 \\h \u00144\u0015\n4.\tAccounting Software\t\u0013 PAGEREF _Toc74837534 \\h \u00145\u0015\n5.\tManagement Accounts\t\u0013 PAGEREF _Toc74837535 \\h \u00145\u0015\n6.\tBank and Deposit Accounts\t\u0013 PAGEREF _Toc74837536 \\h \u00145\u0015\n7.\tReceipts (income)\t\u0013 PAGEREF _Toc74837537 \\h \u00146\u0015\n8.\tBank Reconciliation\t\u0013 PAGEREF _Toc74837538 \\h \u00146\u0015\n9.\tFinancial Procedures\t\u0013 PAGEREF _Toc74837539 \\h \u00146\u0015\n10.\tPurchase Orders\t\u0013 PAGEREF _Toc74837540 \\h \u00147\u0015\n11.\tTendering Procedures\t\u0013 PAGEREF _Toc74837541 \\h \u00147\u0015\n12.\tAuthorising and Reviewing Expenditure Invoices\t\u0013 PAGEREF _Toc74837542 \\h \u00148\u0015\n13.\tDirect Debits and Standing Orders\t\u0013 PAGEREF _Toc74837543 \\h \u00148\u0015\n14.\tCredit Cards\t\u0013 PAGEREF _Toc74837544 \\h \u00148\u0015\n15.\tAutomatic Teller Machines (ATM) Cash Cards\t\u0013 PAGEREF _Toc74837545 \\h \u00148\u0015\n16.\tOnline Banking\t\u0013 PAGEREF _Toc74837546 \\h \u00149\u0015\n17.\tCheques and Signatories\t\u0013 PAGEREF _Toc74837547 \\h \u00149\u0015\n18.\tCheque Payments Documentation\t\u0013 PAGEREF _Toc74837548 \\h \u00149\u0015\n19.\tPayments (Expenditure)\t\u0013 PAGEREF _Toc74837549 \\h \u00149\u0015\n20.\tIncome\t\u0013 PAGEREF _Toc74837550 \\h \u001410\u0015\n21.\tWages, Salaries and Payroll\t\u0013 PAGEREF _Toc74837551 \\h \u001410\u0015\n22.\tExpenses and Subsistence\t\u0013 PAGEREF _Toc74837552 \\h \u001411\u0015\n23.\tFixed Assets\t\u0013 PAGEREF _Toc74837553 \\h \u001411\u0015\n24.\tDebtors and Invoices\t\u0013 PAGEREF _Toc74837554 \\h \u001412\u0015\n25.\tInventory\t\u0013 PAGEREF _Toc74837555 \\h \u001412\u0015\n26.\tAccruals\t\u0013 PAGEREF _Toc74837556 \\h \u001412\u0015\n27.\tManagement Accounts\t\u0013 PAGEREF _Toc74837557 \\h \u001412\u0015\n28.\tAudit Requirements\t\u0013 PAGEREF _Toc74837558 \\h \u001413\u0015\n29.\tBudgets and Forecasts\t\u0013 PAGEREF _Toc74837559 \\h \u001413\u0015\n30.\tDocument Retention\t\u0013 PAGEREF _Toc74837560 \\h \u001413\u0015\n31.\tValue Added Tax (VAT)\t\u0013 PAGEREF _Toc74837561 \\h \u001413\u0015\n32.\tBank Mandates\t\u0013 PAGEREF _Toc74837562 \\h \u001413\u0015\n33.\tIncoming Post\t\u0013 PAGEREF _Toc74837563 \\h \u001413\u0015\n34.\tInsurance\t\u0013 PAGEREF _Toc74837564 \\h \u001414\u0015\nAppendix 1:  Invoice Processing and Purchase Ledger\t\u0013 PAGEREF _Toc74837565 \\h \u001415\u0015\nAppendix 2:  Travel and Subsistence\t\u0013 PAGEREF _Toc74837566 \\h \u001416\u0015\n\u0015\nIntroduction\nThis Financial Controls document is designed to provide guidance in the standard financial procedures performed by [GROUP NAME].  It provides basic details of its financial procedures; and is not designed to outline the procedures in detail.\nThe financial controls document is to be updated whenever a change has occurred.  This document is to be reviewed annually and adjusted where necessary.\nwill maintain its financial records in order that it can:\nmeet its legal and other statutory obligations including but not limited to, The Charity Act 2011, Her Majesty’s Revenue and Customs legislation and Common Law,\nenable the trustees to apply good governance and be in proper financial control of the Charity,\nenable [GROUP NAME] to meet the contractual obligations and requirements of its funders.\n[GROUP NAME] will keep proper accounts, which will include:\nSAGE entries analysing all the transactions in [GROUP NAME]’s bank account(s),\na petty cash register if cash payments are to be made,\nrelevant HMRC taxation records in accordance with current legislation and reporting requirements,\nthe financial year will end on the 31 March each year,\naccounts will be drawn up after each financial year within three months of the end of the year and presented to the next Annual General Meeting,\nPrior to the start of each financial year, the trustees will approve a budgeted income and expenditure account for the following year,\na report comparing actual income and expenditure with the budget will be presented to the trustees every three months,\nthe AGM will appoint an appropriately qualified auditor to audit the accounts for presentation to the next AGM.\nPurpose\nThe accounts of [GROUP NAME] are the responsibility of the Board of Trustees (‘The Board’) who take financial decisions on an informed basis.  They are responsible for ensuring tha","cbCaimd50Njwfs9j","https://ap.wps.com/l/cbCaimd50Njwfs9j","docx",161632,"English","# 1. Introduction\n# 2. Purpose\n# 3. Policy Statement\n# 4. Accounting Software\n# 5. Management Accounts\n# 6. Bank and Deposit Accounts\n# 7. Receipts (income)\n# 8. Bank Reconciliation\n# 9. Financial Procedures\n# 10. Purchase Orders\n# 11. Tendering Procedures\n# 12. Authorising and Reviewing Expenditure Invoices\n# 13. Direct Debits and Standing Orders\n# 14. Credit Cards\n# 15. Automatic Teller Machines (ATM) Cash Cards\n# 16. Online Banking\n# 17. Cheques and Signatories\n# 18. Cheque Payments Documentation\n# 19. Payments (Expenditure)\n# 20. Income\n# 21. Wages, Salaries and Payroll\n# 22. Expenses and Subsistence\n# 23. Fixed Assets\n# 24. Debtors and Invoices\n# 25. Inventory\n# 26. Accruals\n# 27. Management Accounts\n# 28. Audit Requirements\n# 29. Budgets and Forecasts\n# 30. Document Retention\n# 31. Value Added Tax (VAT)\n# 32. Bank Mandates\n# 33. Incoming Post\n# 34. Insurance\n# Appendix 1: Invoice Processing and Purchase Ledger\n# Appendix 2: Travel and Subsistence","[{\"question\":\"Who is responsible for the accounts in the Financial Controls Policy?\",\"answer\":\"The Board of Trustees is responsible for financial decisions and ensuring proper financial procedures exist and are implemented. The Treasurer directs preparation of the accounts via the Auditor working to agreed accounting policies.\"},{\"question\":\"How and when should the policy be updated and reviewed?\",\"answer\":\"The document must be updated whenever a change occurs. It is to be reviewed annually and adjusted where necessary.\"},{\"question\":\"What are the key accounting and reporting requirements under the policy statement?\",\"answer\":\"The policy requires annual accounts for each accounting period to show a fair view of transactions and the disposition of assets and liabilities. It also requires a statement confirming preparation in accordance with the Statement of Recommended Practice (SORP) and trustees’ budget monitoring with explanations of significant variances.\"}]","Financial Controls Policy - Document Policy Template | DOCX",1788300185,6]