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Finance Good Practice

Good practice, case studies, expert advice and tips for charity and voluntary sector finance directors and practitioners, including accounting, investment, insurance, tax and social finance.
 
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Latest Finance Good Practice

Don Bawtree: Is it time to reveal charity audit reports?

Don Bawtree: Is it time to reveal charity audit reports?

Trustees must learn from Tesco's recent accounting error and ensure they understand financial risk areas, writes our columnist

Alan Sharpe of the RSPB

Alan Sharpe of the RSPB

The director of finance and information systems at the animal welfare charity says he is often approached with wildlife-related queries

Analysis: Working around the Sorp 'gain or loss' requirement

Analysis: Working around the Sorp 'gain or loss' requirement

Charities must now state net gains or losses on investments above income or spend. Sam Burne James reports

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Kate Rogers: Behind the better GDP lies a bleaker future for many

Kate Rogers: Behind the better GDP lies a bleaker future for many

An economic recovery that has seen increases in asset values coupled with rising inequality does not make for a healthy, functioning society, writes our columnist

FD in Five Minutes: Kate McLeod of Mencap

FD in Five Minutes: Kate McLeod of Mencap

The chief financial officer at the learning disability charity says it is important to make sure the finance team are engaging with the cause and enjoying themselves

Analysis: Small donations tax relief has yet to really take off

Analysis: Small donations tax relief has yet to really take off

It is meant to cut red tape, but the Gift Aid Small Donations Scheme has started slowly, finds Sam Burne James

Analysis: Colleges come to terms with transparency on trustee pay

Analysis: Colleges come to terms with transparency on trustee pay

Oxford, Cambridge and Durham colleges may have to disclose the salaries of some senior staff under the charity Sorp, leaving them open to poaching from other institutions. Sam Burne James reports

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Expert Hub

Advice on risk from a specialist insurer

How to reduce theft at your charity

Maximising security on your premises, using deterrents such as SmartWater and ensuring computer systems are secure can all prevent a theft occuring, says Wendy Cotton, a charity insurance expert at Markel

Renting a property: how to minimise the risks

Managing the risks that come with renting a property can make the difference between a charity thriving or failing

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Focus On... Investment

The ethical minefield of investment funds

The ethical minefield of investment funds

Revelations by the BBC's Panorama programme last year once more raised the issue of investments that appear to run counter to a charity's objects. Patrick McCurry assesses the latest thinking

Have emerging markets lost their attraction?

Have emerging markets lost their attraction?

Both Russia and China have experienced rapid economic growth compared with their western rivals, but economic and political difficulties might have dampened their allure. Edward Lander reports

Do common investment funds have a future?

Do common investment funds have a future?

Newton and the Charities Aid Foundation are among those that have recently decided to close their CIFs. Edward Lander looks at the pros and cons of this special financial vehicle

Interview: John Harrison

Interview: John Harrison

The professor at Cass Business School says charities tend to be conservative investors and thus reap lower returns

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