Resources
We have been analysing the many resources available, particularly those relevant to Honorary Treasurers.
NCVO
Champions the voluntary sector and volunteering. The Road Ahead 2023 is their annual foresight publication exploring the trends, challenges and opportunities facing the voluntary sector in the year ahead.
Additionally their KnowHow knowledge bank has a wealth of information on all matters, including Covid-19, relevant to charities and especially a section on contingency planning and financial information.
Find out more here NCVO – The Road Ahead (pdf) 
CAF (Charities Aid Foundation)
Charities are being hit in several ways by the cost-of-living crisis. Whether it’s rising utility costs, a decrease in donations or an increase in service users, the sector is feeling the pinch. To help navigate these challenges CAF have created a free hub containing a wide range of resources you can use.
Find out more here Charity Hub – Cost of Living
Demystifying Investments
Buzzacott with Rathbones together address the three big questions in the charity investment space:
Find out more here Demystifying Investments (pdf)
Charities Sector Update 2023
This presentation from Moore Kingston Smith covers: Governance update; legal issues, fundraising and strategy, and tackling the cyber threat.
Find out more here Charities Sector Update 2023 (pdf)
PUBLICATIONS
The role and responsibilities of the Honorary Treasurer are crucial to their charities and these publications may offer some insight and information to assist their work
The Honorary Treasurers Handbook
by Kate, Sayer, Judith Miller and Arlene Clapham from Sayer Vincent LLP and edited by Denise Fellows
The handbook offers essential advice, information and support for Charity Treasurers in all aspects of their role. There are many guides to charity finance but Treasurers need not only accounting knowledge but also the skill and competency to work well with others and to ensure that other trustees are enabled to fulfil their own responsibilities for finance. This handbook is particularly helpful with the ‘softer’ aspects of the role.
Published with the generous support of the Worshipful Company of Management Consultants.
Please complete the following details to download The Honorary Treasurers’ Handbook.
RSM Emerging Risk Radar (January 2024)
This highlights those areas of risk that boards have identified as “emerging”. This has been compiled via the use of a questionnaire used in preparing for strategic risk workshops.
Refreshed investment guidance for charities
The Charity Commission for England and Wales has published a refreshed version of its guidance on investing charity money.
What has changed – and do you need to act?
What has changed – and do you need to act?
How reserves and investment policies are selected
Grant Thornton held a Chair of Audit Committee (or equivalent) virtual discussion focusing on the charity sector and how reserves and investment policies are selected and monitored. Held under Chatham House Rules, the discussion raised a number of key themes and considerations in this report.
Investing for charities ruling
High Court ruling provides clarity on values investing. UBS gives a brief commentary.
Endowment investing for charities
Endowment investing is a method of investing which is increasingly used by charities with a perpetual time horizon. In this paper UBS gives a brief overview of this practice.
Sustainable investments - A brief look at some of the key questions
There’s always a purpose behind financial investments. Perhaps it’s performance, or having investments which reflect the values of an organisation.
In this brief paper UBS looks to unpick the key questions which they have been discussing with their clients for over a decade.
Download your free copy here.
Download your free copy here.
Charity Risk Barometer 2019 - Risk and reward in an uncertain world
TIn these rapidly changing times, uncertainty is the new norm and new risks are emerging all the time.
Ecclesiastical Insurance has produced a report on the immediate and emerging risks facing charities as well as potential solutions based on panel discussion and a survey of 200 senior leaders in the charity sector.
Download your free copy here.
Download your free copy here.
Charity Cyber Guide: your defence against digital risk
The relentless evolution of cyber crime has highlighted the many vulnerabilities which exist for organisations and individuals alike, and charities are no exception. This guide from Ecclesiastical Insurance covers some of the risks and opportunities presented by embracing digital solutions.
Download your free copy here.
Download your free copy here.
Reclassification of charities by investment fund managers
The requirements of the Retail Distribution Review (RDR) under the Financial Conduct Authority (FCA) came into force at the start of 2013 and have had an interesting knock-on effect on charity investments. Investment management firms have reclassified charities whose portfolios they manage as ‘professional’ or ‘retail’. You may be uncertain as to how these changes affect your charity. Professor Paul Palmer Trustee of HTF and Professor of Voluntary Sector Management at Bayes Business School has published an article about the impact of the changes which can be viewed on our website: https://www.honorarytreasurers.org.uk/docs/PalmerandButterworth.pdf
or you can listen to an interview between our CEO Denise Fellows and Paul Palmer.
Philanthropy in the
21st Century
by Lindsey Driscoll & Peter Grant (2009)
A discussion paper prepared for the Honorary Treasurers Forum which reassesses the role and functions of UK charity foundation management.
Articles
UBS – Liquidity Solutions – Download here.
CFG – Cash held for investment – Download here.
CFG – Finance and Audit Committees – Download here.
CFG – Inputs to impacts – Download here.
Risk Insights – Cyber-Security Fundamentals – Download here.
Risk Insights – Business Continuity Planning – Download here.
The Role of the Honorary Treasurer – Download here.
Charity Finance opinion piece on Environmental Accounting – Download here.
Terms of reference for an Audit Committee – Download here.
Information on resources offered by ICAEW for Honorary Treasurers – Download here.
Topical issues
NCVO CEO Pay Inquiry – comment from HTF. The full report can be downloaded here
Audit Committees – Download here.
The Role of Internal Audit – Download here.
The views expressed in these materials are those of the authors and producers and are not necessarily those of the Honorary Treasurers Forum.