Photo courtesy of Angela Reeve.

All parochial church councils in the Diocese of Lincoln, regardless of size or whether they are registered with the Charity Commission, are bound by charity law. This means that every PCC has a legal duty to produce a trustee’s annual report and accounts, and make then publicly available and return a copy to the Finance Department at Edward King House, even if the PCC is not required to file them with the Charity Commission. This is because the Charity Commission expects every charity to inform the public each year about its purpose, achievements, and how it has spent its money. In particular, the annual report must set out the PCC’s activities for the public benefit.

The Church of England has an excellent publication to help PCCs meet their reporting responsibilities: PCC Accountability: The Charities Act 2011 and PCC (5th edition) can be read online, or purchased from the Diocesan Finance Office for £5. The book covers all areas of producing the annual report and accounts, including a full set of example accounts.

This page on guidance for treasurers is still under construction, for further information please contact the Finance Department on 01522 504056.

The September 2019 edition of the ACAT newsletter can be found here.

COVID-19 outbreak

The Charity Commission for England and Wales has produced a new ten page document 'Guidance for Independent Examiners during COVID-19 or in a time of national emergency'. You can read the document here.

This is an addition to the CC32 document 'Independent examination of charity accounts: examiners' which can be read here.