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Issues recently examined

Published: 28/09/2023
Updated: 29/09/2023


In some of our recent inquiry cases, financial management issues were a significant part of our inquiries.  The issues included:

  • Lack of clarity: Charities were not transparent about their financial controls and procedures which can result in concerns about how a charity’s money is being used
  • Poor understanding of how decisions were made: Not all charity trustees have a clear understanding of how the charity’s finances are managed, and by who. This can lead to concerns and suspicions that some financial transactions are inappropriate.
  • Trustees keeping information to themselves: In some charities, finances were being handled by an individual or small group and there was a reluctance to share information with fellow charity trustees
  • Decision making that was not collective: We received concerns over decisions taken by an individual trustee about how the charity’s money was spent