{"id":369,"date":"2026-07-21T16:59:11","date_gmt":"2026-07-21T16:59:11","guid":{"rendered":"https:\/\/staxxconnect.com\/atsaccountants\/?p=369"},"modified":"2026-07-31T17:38:54","modified_gmt":"2026-07-31T17:38:54","slug":"charity-fraud-prevention-trustee-guide-to-stronger-governance","status":"publish","type":"post","link":"https:\/\/staxxconnect.com\/atsaccountants\/charity-fraud-prevention-trustee-guide-to-stronger-governance\/","title":{"rendered":"Charity Fraud Prevention: Trustee Guide to Stronger Governance"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Specialist Charity Accountants Supporting Trustees Across Oldham, Rochdale, Greater Manchester, St Helens and Beyond<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fraud is one of the most significant risks facing charities today.&nbsp;<strong>Over 70% of charities have experienced fraud within the last five years<\/strong>, while 78% of those affected reported wider impacts beyond direct financial loss, including reputational damage, operational disruption and reduced stakeholder confidence.&nbsp;<strong>The average fraud loss can range from \u00a38,000 to \u00a320,000 per incident<\/strong>, with some cases exceeding \u00a31 million. The most common forms of charity fraud include misappropriation of funds, payment diversion scams, expenses fraud, insider fraud and cybercrime.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While fraud often makes the headlines, many of the most serious Charity Commission investigations in recent years have not centred on sophisticated criminal schemes. Instead, they have exposed something far more common: weak governance, inadequate oversight, poor documentation, unmanaged conflicts of interest and insufficient trustee challenge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Our review of Charity Commission investigations reinforce an important lesson:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Trustees must be able to evidence not only what they intended to do, but what their records can prove.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At&nbsp;<strong>ATS Accountants<\/strong>, we support charities throughout&nbsp;<strong>Rochdale, Oldham, Greater Manchester, St Helens and across the UK<\/strong>, helping trustees strengthen governance, improve financial oversight, reduce fraud risk and meet regulatory obligations with confidence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unlike many accountancy firms, our support extends beyond accounts preparation and compliance. We help trustees build stronger organisations, implement effective controls and create governance frameworks capable of withstanding regulatory scrutiny.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>About the Author<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">This article is informed by the experience of&nbsp;<strong>Shahed Alam FCPFA<\/strong>, Director of ATS Accountants, charity finance specialist, charity trustee and former Big 4 auditor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Shahed has advised charities on governance, financial management, independent examination, fraud prevention and trustee accountability. He delivers trustee training sessions based on recent Charity Commission investigations and governance failures, helping boards understand both their legal obligations and the practical realities of effective charity governance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Having worked with charities of varying sizes and complexity, ATS understands the real-world challenges trustees face when balancing compliance, financial oversight, operational risk and strategic leadership. Read more about our work with charities and our specialist team here &#8211;&nbsp;<a href=\"https:\/\/atsaccountants.co.uk\/charity-accountants\" target=\"_blank\" rel=\"noopener\">Charity Accountants | ATS Accountants<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Charity Fraud by the Numbers<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"614\" src=\"https:\/\/staxxconnect.com\/atsaccountants\/wp-content\/uploads\/2026\/07\/ATS_Charity_Fraud_Dashboard-1024x614.webp\" alt=\"\" class=\"wp-image-372\" title=\"Charity Fraud Statistics Dashboard | ATS Accountants | Charity accounts and independent examination specialists in Oldham, Rochdale, Greater Manchester, Rainford, St Helens\" srcset=\"https:\/\/staxxconnect.com\/atsaccountants\/wp-content\/uploads\/2026\/07\/ATS_Charity_Fraud_Dashboard-1024x614.webp 1024w, https:\/\/staxxconnect.com\/atsaccountants\/wp-content\/uploads\/2026\/07\/ATS_Charity_Fraud_Dashboard-300x180.webp 300w, https:\/\/staxxconnect.com\/atsaccountants\/wp-content\/uploads\/2026\/07\/ATS_Charity_Fraud_Dashboard-768x461.webp 768w, https:\/\/staxxconnect.com\/atsaccountants\/wp-content\/uploads\/2026\/07\/ATS_Charity_Fraud_Dashboard-1536x922.webp 1536w, https:\/\/staxxconnect.com\/atsaccountants\/wp-content\/uploads\/2026\/07\/ATS_Charity_Fraud_Dashboard.webp 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Charity Fraud Statistics<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Fraud is not an isolated issue affecting only a small number of charities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Research into charity fraud has identified the following key statistics:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>More than\u00a0<strong>70% of charities<\/strong>\u00a0have experienced fraud during the last five years.\u00a0<\/li>\n\n\n\n<li><strong>78% of charities<\/strong>\u00a0affected by fraud reported significant non-financial impacts, including reputational damage and operational disruption.\u00a0<\/li>\n\n\n\n<li>Approximately\u00a0<strong>40% of fraud cases<\/strong>\u00a0involve misappropriation of cash or assets.\u00a0<\/li>\n\n\n\n<li>Around\u00a0<strong>33% of cases<\/strong>\u00a0involve authorised push payment (APP) fraud or payment diversion scams.\u00a0<\/li>\n\n\n\n<li>Approximately\u00a0<strong>29% of fraud cases<\/strong>\u00a0relate to expenses and subsistence fraud.\u00a0<\/li>\n\n\n\n<li>Typical losses range from\u00a0<strong>\u00a38,000 to \u00a320,000<\/strong>, with some cases exceeding\u00a0<strong>\u00a31 million<\/strong>.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For trustees, these figures reinforce a simple reality:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Fraud prevention is not just a finance issue. It is a governance, risk management and trustee accountability issue.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Self Assessment &#8211; How Would Your Charity Score?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Before reading further, ask yourself the following questions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Can your board confidently answer<strong>&nbsp;**\u201cYes\u201d**&nbsp;<\/strong>to each one?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 Every significant payment can be traced from approval to outcome.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 Trustees maintain an up-to-date register of interests.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 Board minutes clearly explain why major decisions were made.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 Financial reports provide meaningful analysis rather than simply figures.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 No individual has excessive control over finances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 Safeguarding controls are regularly tested.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 Related-party transactions receive independent scrutiny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 Major risks are reviewed and challenged by trustees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 Trustees receive sufficient information to make informed decisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2705 The charity would be comfortable if the Charity Commission reviewed its governance tomorrow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>What Your Score Means<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>9\u201310 Yes Answers:\u00a0<\/strong>Your charity is likely to have a relatively mature governance framework, although periodic independent review remains valuable.<\/li>\n\n\n\n<li><strong>6\u20138 Yes Answers:\u00a0<\/strong>There may be weaknesses within governance or controls that warrant further review.<\/li>\n\n\n\n<li><strong>0\u20135 Yes Answers:\u00a0<\/strong>Trustees should strongly consider undertaking a structured governance and financial controls review.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In our experience, governance failures often begin long before fraud is discovered. The warning signs are usually there \u2013 they simply haven&#8217;t yet been recognised or challenged.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Why Fraud Prevention Starts in the Boardroom<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">When people think about charity fraud, they often imagine criminal activity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, most fraud cases become possible because governance failures already exist.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We have identified recurring themes across multiple Charity Commission investigations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Weak trustee oversight<\/li>\n\n\n\n<li>Poor financial traceability<\/li>\n\n\n\n<li>Inadequate challenge<\/li>\n\n\n\n<li>Insufficient documentation<\/li>\n\n\n\n<li>Unmanaged conflicts of interest<\/li>\n\n\n\n<li>Governance structures failing to keep pace with growth<\/li>\n\n\n\n<li>Reliance on assumptions rather than evidence<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Trustees remain ultimately responsible for safeguarding charitable assets. Even where operational and finance functions are delegated, accountability remains with the board.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Good governance creates an environment where fraud becomes harder to commit, easier to detect and less likely to cause significant damage.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Why Charities Across Greater Manchester Trust ATS Accountants<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Many firms can prepare charity accounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Far fewer can help trustees understand whether their governance framework would withstand serious regulatory scrutiny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ATS Accountants supports charities across:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rochdale<\/li>\n\n\n\n<li>Oldham<\/li>\n\n\n\n<li>Greater Manchester<\/li>\n\n\n\n<li>St Helens<\/li>\n\n\n\n<li>Merseyside<\/li>\n\n\n\n<li>London<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Our support extends far beyond year-end compliance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We regularly help trustees:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Strengthen governance frameworks<\/li>\n\n\n\n<li>Improve management reporting<\/li>\n\n\n\n<li>Review fraud risks and internal controls<\/li>\n\n\n\n<li>Prepare for independent examination<\/li>\n\n\n\n<li>Improve trustee oversight<\/li>\n\n\n\n<li>Review financial procedures<\/li>\n\n\n\n<li>Strengthen board assurance processes<\/li>\n\n\n\n<li>Deliver trustee training based on real Charity Commission investigations<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">We have worked with charities ranging from small community organisations and local grant-funded bodies through to larger organisations managing multiple projects, employees, funding streams and governance responsibilities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This combination of technical charity accounting expertise and practical governance experience helps trustees move beyond compliance towards stronger organisational resilience. Read more about our work with charities and our specialist team here &#8211;&nbsp;<a href=\"https:\/\/atsaccountants.co.uk\/charity-accountants\" target=\"_blank\" rel=\"noopener\">Charity Accountants | ATS Accountants<\/a>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Lessons from Real Charity Governance Failures<\/strong><\/h4>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/staxxconnect.com\/atsaccountants\/wp-content\/uploads\/2026\/07\/ats-five-lessons-charity-governance-failures-1024x683.webp\" alt=\"\" class=\"wp-image-371\" title=\"Professional ATS Accountants infographic illustrating five key lessons from real UK charity governance failures. The visual highlights conflict management, financial traceability, fraud prevention, governance oversight and trustee accountability, helping charity trustees strengthen governance and reduce regulatory risk.\" srcset=\"https:\/\/staxxconnect.com\/atsaccountants\/wp-content\/uploads\/2026\/07\/ats-five-lessons-charity-governance-failures-1024x683.webp 1024w, https:\/\/staxxconnect.com\/atsaccountants\/wp-content\/uploads\/2026\/07\/ats-five-lessons-charity-governance-failures-300x200.webp 300w, https:\/\/staxxconnect.com\/atsaccountants\/wp-content\/uploads\/2026\/07\/ats-five-lessons-charity-governance-failures-768x512.webp 768w, https:\/\/staxxconnect.com\/atsaccountants\/wp-content\/uploads\/2026\/07\/ats-five-lessons-charity-governance-failures.webp 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Five lessons from real charity governance failures that every trustee should understand: conflicts of interest, financial oversight, fraud prevention, governance growth and accountability.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Conflicts of Interest Must Be Actively Managed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Captain Tom Foundation case highlighted concerns around conflicts of interest, private benefit risk and blurred boundaries between personal and charitable activities. The case illustrates how governance weaknesses can damage public trust even where criminal conduct is not alleged.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conflicts are not always avoidable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, they must be:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Declared<\/li>\n\n\n\n<li>Recorded<\/li>\n\n\n\n<li>Managed independently<\/li>\n\n\n\n<li>Properly documented<\/li>\n\n\n\n<li>Subject to challenge<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ATS Expert Insight<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Many charities have a conflict of interest policy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Far fewer have a strong conflict management culture.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A policy sitting in a governance folder is not what protects trustees. What matters is whether interests are actively declared, challenged and recorded whenever decisions are made.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Financial Traceability Is Non-Negotiable<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Quba Trust case serves as a powerful reminder that trustees must be able to evidence where charitable funds have gone.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Charity Commission\u2019s investigation into this charity found substantial amounts of money that could not be adequately accounted for or lacked appropriate audit trails. Trustees are expected to demonstrate where money was spent and how expenditure supported charitable purposes.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Every significant transaction should have:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Approval evidence<\/li>\n\n\n\n<li>Supporting documentation<\/li>\n\n\n\n<li>Appropriate scrutiny<\/li>\n\n\n\n<li>Clear charitable purpose<\/li>\n\n\n\n<li>Traceability from approval to outcome<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ATS Expert Insight<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One of the first tests we perform when reviewing financial controls is whether trustees could explain a major transaction to a regulator with appropriate supporting evidence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If that proves to be difficult, there may be a governance weakness even if no fraud has occurred.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Weak Controls Create Opportunities for Fraud<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are many other real examples involving:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employee fraud<\/li>\n\n\n\n<li>Finance director fraud<\/li>\n\n\n\n<li>Partner organisation fraud<\/li>\n\n\n\n<li>Charity officer and trustee fraud\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Despite different circumstances, common weaknesses included:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Excessive reliance on individuals<\/li>\n\n\n\n<li>Weak approval procedures<\/li>\n\n\n\n<li>Poor segregation of duties<\/li>\n\n\n\n<li>Limited oversight<\/li>\n\n\n\n<li>Inadequate documentation<\/li>\n\n\n\n<li>Insufficient review of transactions<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ATS Expert Insight<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fraud rarely appears out of nowhere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Most fraud cases expose weaknesses that already existed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A proactive review of controls is almost always less costly and less disruptive than dealing with fraud after it has happened.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. Governance Must Scale as Charities Grow<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Growth is positive.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, growth often increases:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Financial risk<\/li>\n\n\n\n<li>Operational complexity<\/li>\n\n\n\n<li>Reputational exposure<\/li>\n\n\n\n<li>Compliance obligations<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The Mermaids charity case is an example where governance systems failed to keep pace with organisational growth.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trustees should periodically ask:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Are our reports still fit for purpose?<\/li>\n\n\n\n<li>Do we need additional governance structures?<\/li>\n\n\n\n<li>Have our controls evolved as we have grown?<\/li>\n\n\n\n<li>Are risks monitored appropriately?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ATS Expert Insight<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One of the biggest myths in the charity sector is that governance failures only happen in poorly run charities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In reality, many governance failures occur because successful organisations outgrow systems that were perfectly adequate when they were smaller.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. Governance Is About More Than Finances<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trustees are responsible for more than financial stewardship.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We have also seen examples of safeguarding failures, false\/ misrepresented fundraising representations and broader public accountability concerns. They emphasise that trustees must test and monitor systems rather than simply relying on policies existing on paper.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Areas trustees should regularly review include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Safeguarding<\/li>\n\n\n\n<li>Fundraising practices<\/li>\n\n\n\n<li>Public communications<\/li>\n\n\n\n<li>Complaints handling<\/li>\n\n\n\n<li>Whistleblowing arrangements<\/li>\n\n\n\n<li>Compliance reporting<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Good governance protects both charitable assets and public trust.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>The ATS Trustee Assurance Framework<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">To help trustees move beyond compliance and build stronger governance, ATS Accountants has developed the&nbsp;<strong>ATS Trustee Assurance Framework<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The framework focuses on five areas every board should be able to evidence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Decision Assurance:&nbsp;<\/strong>Can trustees clearly explain why major decisions were made? Trustees should be able to evidence:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Purpose<\/li>\n\n\n\n<li>Alternatives considered<\/li>\n\n\n\n<li>Risks assessed<\/li>\n\n\n\n<li>Challenge provided<\/li>\n\n\n\n<li>Final rationale<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Conflict Assurance:&nbsp;<\/strong>Can trustees demonstrate independence? This includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Registers of interests<\/li>\n\n\n\n<li>Conflict declarations<\/li>\n\n\n\n<li>Independent decision-making<\/li>\n\n\n\n<li>Connected-party reviews<\/li>\n\n\n\n<li>Transparent documentation<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Financial Assurance:&nbsp;<\/strong>Can money be fully traced? Trustees should be able to evidence:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Approval processes<\/li>\n\n\n\n<li>Audit trails<\/li>\n\n\n\n<li>Restricted fund monitoring<\/li>\n\n\n\n<li>Banking controls<\/li>\n\n\n\n<li>Grant monitoring<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. Control Assurance:&nbsp;<\/strong>Do trustees know whether controls actually work? This includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Transaction testing<\/li>\n\n\n\n<li>Reconciliation reviews<\/li>\n\n\n\n<li>Segregation of duties checks<\/li>\n\n\n\n<li>Fraud risk assessments<\/li>\n\n\n\n<li>Safeguarding assurance<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. Compliance Assurance<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Would the charity withstand regulatory scrutiny?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This covers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Charity Commission compliance<\/li>\n\n\n\n<li>Annual reporting<\/li>\n\n\n\n<li>Independent examination<\/li>\n\n\n\n<li>Serious incident reporting<\/li>\n\n\n\n<li>Trustee responsibilities<\/li>\n\n\n\n<li>Regulatory obligations<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">We cannot emphasise enough the need for evidence, challenge and accountability across these areas.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Ten Questions Every Trustee Should Ask at the Next Board Meeting<\/strong><\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Could we evidence why our major decisions were made?<\/li>\n\n\n\n<li>Which trustee conflicts have changed this year?<\/li>\n\n\n\n<li>Can we trace every significant payment from approval to outcome?<\/li>\n\n\n\n<li>What unusual transactions require independent challenge?<\/li>\n\n\n\n<li>Where are we relying too heavily on one individual?<\/li>\n\n\n\n<li>Have our controls kept pace with growth?<\/li>\n\n\n\n<li>What fraud risks have increased during the last 12 months?<\/li>\n\n\n\n<li>How do we know safeguarding systems are working?<\/li>\n\n\n\n<li>What would concern the Charity Commission if it reviewed us today?<\/li>\n\n\n\n<li>What additional assurance do trustees need before the next meeting?<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The practical governance approach we recommend is simple: ask the question, request the evidence, record the challenge, track the action and revisit it later.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Why Trustees Need More Than Compliance<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Preparing accounts and submitting returns is important.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, compliance alone does not prevent fraud, governance failures or regulatory intervention.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Strong charities focus on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Evidence-based decision-making<\/li>\n\n\n\n<li>Effective challenge<\/li>\n\n\n\n<li>Transparent governance<\/li>\n\n\n\n<li>Robust controls<\/li>\n\n\n\n<li>Continuous improvement<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Most of the governance failures highlighted in recent Charity Commission investigations developed gradually through insufficient oversight, weak challenge and inadequate assurance.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Strong Governance Doesn&#8217;t Happen by Accident<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The strongest charities are rarely those with the most policies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">They are the charities where trustees consistently ask better questions, challenge assumptions, seek evidence, document decisions and act quickly when concerns arise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The lessons from recent investigations are remarkably consistent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whether the issue involves conflicts of interest, financial controls, safeguarding, trustee oversight or compliance, the underlying problem is often the same:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Governance weaknesses existed long before the problem became visible.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At ATS Accountants, we help trustees identify and address those weaknesses before they become regulatory, financial or reputational issues.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Using our&nbsp;<strong>ATS Trustee Assurance Framework<\/strong>, we help boards strengthen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Decision Assurance<\/li>\n\n\n\n<li>Conflict Assurance<\/li>\n\n\n\n<li>Financial Assurance<\/li>\n\n\n\n<li>Control Assurance<\/li>\n\n\n\n<li>Compliance Assurance<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Having embedded the Trustee Assurance Framework, they can protect charitable assets, demonstrate accountability and maintain public confidence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whether your charity is based in&nbsp;<strong>Rochdale, Oldham, Greater Manchester, St Helens, London or elsewhere in the UK<\/strong>, our specialist team can help you strengthen governance, improve financial oversight and reduce fraud risk.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Speak to ATS Accountants<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">If you are a charity trustee seeking reassurance that your governance, fraud prevention arrangements and financial controls are robust, ATS Accountants can help &#8211;&nbsp;<a href=\"https:\/\/atsaccountants.co.uk\/contact-us\" target=\"_blank\" rel=\"noopener\">Contact ATS Accountants<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We provide:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Charity accounts and independent examinations<\/li>\n\n\n\n<li>Governance reviews<\/li>\n\n\n\n<li>Fraud risk assessments<\/li>\n\n\n\n<li>Trustee training<\/li>\n\n\n\n<li>Financial controls reviews<\/li>\n\n\n\n<li>Strategic charity advisory services<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Strong charities are built on strong governance.&nbsp;<\/strong>The best time to review your governance framework is before problems arise.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Recommended Further Reading:<\/strong><\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Charity Financial Governance:\u00a0<a href=\"https:\/\/atsaccountants.co.uk\/articles-and-blogs\/f\/financial-governance-for-charity-trustees-a-practical-guide\" target=\"_blank\" rel=\"noreferrer noopener\">Financial Governance for Charity Trustees: A Practical Guide<\/a>\u00a0<\/li>\n\n\n\n<li>Independent examination or audit?:\u00a0<a href=\"https:\/\/atsaccountants.co.uk\/articles-and-blogs\/f\/independent-examination-vs-audit-guide-for-uk-charity-trustees?blogcategory=Charities+and+Not-for-Profit\" target=\"_blank\" rel=\"noreferrer noopener\">Independent Examination vs Audit: Guide for UK Charity Trustees<\/a>\u00a0<\/li>\n\n\n\n<li>How to Switch Accountants easily:\u00a0<a href=\"https:\/\/atsaccountants.co.uk\/articles-and-blogs\/f\/switching-accountants-in-the-uk-what-you-need-to-know\" target=\"_blank\" rel=\"noreferrer noopener\">Switching Accountants in the UK: What You Need to Know<\/a>\u00a0<\/li>\n\n\n\n<li>More about ATS Accountants:\u00a0<a href=\"https:\/\/atsaccountants.co.uk\/articles-and-blogs\/f\/celebrating-12-years-of-ats-accountants\" target=\"_blank\" rel=\"noreferrer noopener\">Celebrating 12 Years of ATS Accountants in Oldham and Rochdale<\/a>\u00a0<\/li>\n\n\n\n<li>\u00a0Our credentials:\u00a0<a href=\"https:\/\/atsaccountants.co.uk\/credentials\" target=\"_blank\" rel=\"noreferrer noopener\">Chartered &amp; Certified Credentials | ATS Accountants<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Specialist Charity Accountants Supporting Trustees Across Oldham, Rochdale, Greater Manchester, St Helens and Beyond Fraud is one of the most significant risks facing charities today.&nbsp;Over 70% of charities have experienced fraud within the last five years, while 78% of those affected reported wider impacts beyond direct financial loss, including reputational damage, operational disruption and reduced [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":370,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"services-taxonomy":[37],"class_list":["post-369","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-charities-and-not-for-profit","services-taxonomy-charity-accountants"],"_links":{"self":[{"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/posts\/369","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/comments?post=369"}],"version-history":[{"count":1,"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/posts\/369\/revisions"}],"predecessor-version":[{"id":373,"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/posts\/369\/revisions\/373"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/media\/370"}],"wp:attachment":[{"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/media?parent=369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/categories?post=369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/tags?post=369"},{"taxonomy":"services-taxonomy","embeddable":true,"href":"https:\/\/staxxconnect.com\/atsaccountants\/wp-json\/wp\/v2\/services-taxonomy?post=369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}