Internal Controls

Making It Easier > Processes > Governance/Regulation > Internal Controls

Welcome to Resources information on enabling parishes to comply with Charity Commission guidance on internal financial controls.

Who To Contact -    Cath Gaskell    0151 705 2139    Email Me >
This is a phased series of Policies, Procedures and Review Reports templates. The Policies and
Procedures will cover the seventeen sections covered by the Charity
Commission guidance document CC8 Internal Financial Controls for Charities.

If you were unable to attend our autumn 2007 training sessions, the
background notes and suggested action plan should help. Any specific guidance
required will be made available with the appropriate section.

Background notes and action plan

During 2012 the Charity Commission updated the CC8 document.  The Resources Team will be examining this revised document and will update this page in due course.  Thank you for your patience.  In the meantime, if you have queries regarding Internal Financial Controls, please contact the Resources Team on 0151 705 2180.

Programme of Reviews of Internal Financial Controls
Please email Cath Gaskell Finance Resources Officer with your request for the Section you require:

Section  1: Accounting requirements
(5 questions)  Available May 2008

Section  8: Banking & custody procedures
(8 questions)  Available May 2008

Section 12:  Payment by cheque
(10 questions)  Available May 2008

Section 18: Bank or building society accounts
(6 questions)  Available June 2008

Section 13: Payment by cash
(8 questions) Available June 2008

Section  7: Gift aid donation
(2 questions) Available July 2008

Section  2: Organisational structure
(7 questions) Available July 2008

Section 10: Controls over expenditure
(5 questions) Available September 2008

Section 17: Investments
(7 questions) Available September 2008

Section 14: Wages & salaries
(6 questions) Available October 2008

Section  3: Budgets
(2 questions) Available October 2008

Section  6: Fund raising events or campaigns
(5 questions) Available November 2008

Section  9: Checks of incoming records
(4 questions) Available November 2008

Section 15: Checks on expenditure records
(4 questions) Available December 2008

Section 16: Controls over fixed assets
(4 questions) Available December 2008

Section  4: Postal receipts
(5 questions) Available February 2009

Section  5: Collection income
(8 questions) Available February 2009

Section 11: Controls over purchases
(6 questions) Available February 2009