TAILIEUCHUNG - Academies Financial Handbook

This systematic evidence on barriers to the use of financial services allows re- searchers and policy makers to understand reasons for nonuse and to prioritize and design policy interventions accordingly. But because at this point the data are cross-sectional, they cannot be used to determine what impact removing these self-reported barriers would have. Measuring that impact requires rigor- ous evaluation and is beyond the scope of this report. Moreover, since people often face multiple barriers to the use of formal accounts, and the survey allows multiple responses, addressing individual constraints may not increase the use of accounts if other barriers are binding | Academies Financial Handbook Issued by DfES September 2006 For queries contact DfES Academies Finance Team see appendix 3 Academies Financial Handbook 2 Foreword The Academies Financial Handbook is the DfES s financial guide for the governing bodies and managers of academies. Drawing on the overall financial requirements specified in academy Funding Agreements it provides detailed guidance on a wide range of financial management funding and accounting issues. It sets out the overall governance framework for academies and describes the key systems and controls that should be in place. It describes the grants that the Department makes available and specifies the financial reporting budget management arrangements that must be followed by academies to ensure accountability over the substantial amount of public funds that they control. It also discusses in detail the requirements for preparing an annual trustees report and accounts in order to comply with company law accounting standards and Charity Commission expectations. This latest version of the handbook includes a number of revisions the main changes being suggested types and levels of insurance cover are now included section the limited scope for academies to borrow has been clarified section an expanded description of governing body responsibilities is included sections 9 31 and 32 guidance on conflict of interest has been expanded sections and information on risk management has been updated and now includes a suggested risk register section and annex 1g the professional qualifications generally expected of the finance director have been emphasised section the Department s series of financial management review visits to academies is explained section and a section on best practice for procurement has been added annex 2d guidance on VAT has been restructured annex 2f . NB discussions with HM Revenue and Customs are ongoing regarding the VAT treatment of buildings with .

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