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FR 12 Trust Funds

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FR 12 Trust Funds


Trust Funds have a formal legal status governed by a Deed of Trust.  School staff or governors acting as trustees must ensure that they are conversant with the requirements of the Trust Deed and the law and comply fully with them. 


12.1    All employees acting as trustees by virtue of their official position shall ensure that accounts are prepared and audited as required by law and submitted annually to the appropriate body and the Head of Finance shall be entitled to verify that this has been done.

12.2    Trustees must comply with accounting standards and procedures laid down in the Charities Act 1993 and in regulations issued by the Charity Commission.

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