Part 8: Further reading

Links to more information and guidance.

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

Accounting officer

(Confederation of School Trusts (CST))

鈥楧ear Accounting Officer鈥� letters (ESFA)

Annual accounts and audit

Academies Accounts Direction (ESFA)

Academies accounts return (DfE)

(Charity Commission)

Charity reporting and accounting: the essentials (CC15d) (Charity Commission)

Buildings

Condition Improvement Fund including links to terms and conditions (DfE)

School land transaction proposal (DfE)

Good estate management for schools (DfE)

Charities

List of Charity Commission 鈥楥C鈥� guidance publications (Charity Commission)

Setting up and running a charity (Charity Commission)

Chief financial officer

Directory of school business professional networks (DfE)

Conflicts of interest

Conflicts of interest: a guide for charity trustees (CC29) (Charity Commission)

Manage a conflict of interest in your charity (Charity Commission)

Executive pay

Setting executive salaries: guidance for academy trusts (ESFA)

Financial management

Budget forecast return (DfE)

Charities and investment matters: a guide for trustees (CC14) (Charity Commission)

Financial management and governance self-assessment (ESFA)

Integrated curriculum and financial planning (DfE)

(DfE)

School resource management (DfE)

Fraud

Academies: guide to reducing fraud (ESFA)

Academies investigation reports (EFSA)

Whistleblowing

Funding

Academies revenue funding allocations (ESFA)

Funding for 16 to 19 year olds in schools

Income

Managing boarding provision (DfE)

Internal control

Internal financial controls for charities (CC8) (Charity Commission)

Procurement

Buying for schools (DfE)

Risk management

Charities and risk management (CC26) (Charity Commission)

Management of Risk 鈥� Principles and Concepts (HM Treasury)

Risk protection arrangement (DfE)

Severance payments

Academies severance payments (ESFA)

Tax

(HMRC)

(HMRC)

(HMRC)

Review of the tax arrangements of public sector appointees (HM Treasury)

Trustees trading and tax: how charities may lawfully trade (CC35) (Charity Commission)

(HMRC)

(HMRC)

(HMRC)

Trustees and governance

Academy trust governance guide (DfE)

Automatic disqualification of persons as charity trustees or senior managers (Charity Commission)

Board members of Public Bodies: Code of conduct (Cabinet Office)

Making significant changes or closure (DfE)

Sustainability and climate change strategy (DfE)

The Essential Trustee: What you need to know, what you need to do (CC3) (Charity Commission)

Trustee board: people and skills (Charity Commission)

Trustee expenses and payments (CC11) (Charity Commission)