Charities: reserves policy, setting and implementing
Weather protection
The tough economic times are forcing charities to look hard at their reserves policy, with a particular focus on when and how they might need to draw down on reserves.
Focus
- What are free reserves?
- Selecting and implementing a reserves policy:
- income
- expenditure
- the nature of reserves
- sensitivities and risk.
Resource library
Detailed insights covering governance, reserves and reporting, charity accounting,
fraud and risk
fraud and risk
