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Finance

Financial procedures

Contents

Introduction

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  1

  
  

  Financial management standards

  
  

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  2

  
  

  Managing expenditure

  • Virement

  • Treatment of year-end balances

  
  

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  3

  
  

  Accounting policies

  
  

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  4

  
  

  Accounting records and returns

  
  

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  5

  
  

  The annual statement of accounts

  
  

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  1

  
  

  Performance Plans

  
  

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  2

  
  

  Medium - term planning and forecasting

  
  

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  3

  
  

  Budgeting

  • The budget format

  • Revenue budget preparation

  • Capital programmes

  
  

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  4

  
  

  Maintenance of balances and reserves

  
  

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  1

  
  

  Risk management

  
  

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  2

  
  

  Internal control

  
  

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  3

  
  

  Audit requirements

  • Internal audit

  • External audit

  
  

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  4

  
  

  Preventing fraud and corruption

  
  

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  1

  
  

  General

  
  

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  2

  
  

  Income and expenditure

  • Income

  • Ordering and paying for work

  • Payments to employees and members

  
  

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  3

  
  

  Taxation

  
  

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  4

  
  

  Schools

  
  

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  5

  
  

  Business units

  
  

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  1

  
  

  Partnerships

  
  

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  2

  
  

  External funding

  
  

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  3

  
  

  Work for third parties

  
  

Contact points

In this section…

• Financial rules and regulations
  • Financial management policy
• Fair processing notice

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