Finance: where can I get more information?

The list below details where you can find information on the specific topics you are interested in. We have tried to identify exactly which page of the websites you can access the information.

If you find it difficult to find the information quickly please email: yvonne.dolan@volunteernow.co.uk. We will endeavour to update this information for future users.

Topic

Contacts

Accountability and transparency

Charity Commission for England and Wales : www.charitycommission.gov.uk - RS8 Transparency and Accountability.

  Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org
Accruals basis

Charity Commission for England and Wales : www.charitycommission.gov.uk - CC17 Accruals Accounts Pack.

Audit and Independent Examination

Cash-online: http://www.cash-online.org.uk/ see under CASHFACTS.

  NCVO: What is an independent examination?
Audit Trail

Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.

Bank reconciliations

Cash-online: http://www.cash-online.org.uk/ see under CASHFACTS.

  Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.
  NCVO: Bank controls
  NCVO: Controls on expenditure
  NCVO: Controls on Income
Basic book keeping

Cash-online:www.cash-online.org.uk/  see under CASHFACTS.

  Community Accounting Plus:http://www.caplus.org.uk/ 
  Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.
  NCVO: Controls on expenditure
Budgeting

Cash-online: www.cash-online.org.uk see under CASHFACTS (Budgets).

  Community Accounting Plus: www.communityaccounting.co.uk
  Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.
  NCVO: Budget Planning and Budget Review Checklist.
Budget management

Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.

  Charity Commission for England and Wales : www.charitycommission.gov.uk - CC8 Internal Financial Controls (Budgetary controls).
Cash Book

Cash-online:http://www.cash-online.org.uk/  see under CASHFACTS.

  Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.
  NCVO:Controls on expenditure and Controls on Income
Cash Flow

Community Accounting Plus:http://www.caplus.org.uk/

  Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.
  Cash on-line: www.cash-online.org.uk see under CASHFACTS.
  NCVO:Cash Flow Management and Model Cash Flow Forecast
Depreciation

Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.

Direct costs

Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.

Financial Controls/Procedures

Cash-online: www.cash-online.org.uk - see under CASHFACTS (Financial Controls).

  Charity Commission for England and Wales : www.charitycommission.gov.uk - CC8 Internal Financial Controls.
  Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.
  Community Accounting Plus: http://www.caplus.org.uk/
  DSD (Voluntary & Community Unit) publication: Setting Standards, Improving Performance (Financial Management section) downloadable from www.dsdni.gov.uk/finance_and_governance_for_vcu.pdf
  NCVO: Controls on expenditure and Controls on Income and Financial Procedures.
Financial Recording

Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.

  NCVO:  Controls on Income and Debts
Financial Reporting

Cash-online: www.cash-online.org.uk - see under CASHFACTS (Financial Controls).

  Community Accounting Plus:http://www.caplus.org.uk/
  Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.
  NCVO: Making Management accounts effective tools
Fixed Assets

Charity Commission for England and Wales : www.charitycommission.gov.uk - CC8 Internal Financial Controls (Fixed Assets for use by the Charity).

Fraud DSD (Voluntary & Community Unit) publication: Setting Standards, Improving Performance (Financial Management section) downloadable from www.dsdni.gov.uk/finance_and_governance_for_vcu.pdf
Full Cost Recovery acevo publication: Full Cost Recovery - www.acevo.org.uk Tel: 0845 354 8481 (Free to download with a toolkit available)
  Cash-online: www.cash-online.org.uk see under CASHFACTS (Full Cost Recovery).
Income and expenditure account Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.
Indirect costs Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.
Overheads acevo publication: Full Cost Recovery - www.acevo.org.uk Tel: 0845 354 8481 (Free to download with a toolkit available)
Petty Cash Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.
  NCVO: Petty Cash
Reserves Charity Commission for England & Wales : www.charitycommission.gov.uk - CC19 Charities' Reserves.
  Community Accounting Plus: http://www.caplus.co.uk.
 

Guidance on Charity Reserve: www.nicva.org/resource/guidance-reserves

  NCVO:Reserves Policy for Smaller Organisations
Segregation of Duties Charity Commission for England and Wales : www.charitycommission.gov.uk - CC8 Internal Financial Controls (Segregation of duties)
  Community Change publication: Accounting for Change - Tel: 028 9023 2587 www.communitychange-ni.org.
Statement of Recommended Practice (SORP)

Charity Commission for England and Wales : www.charitycommission.gov.uk -SORP charity accounts and reports: what you need to know, SORP FAQ's

  NCVO: SORP 2005