As part of a rolling programme of updating guidance, the Charity Commission have issued the following:
Improving your charity’s finances (CC12) - GOV.UK (www.gov.uk)
Advice on actions trustees can take to improve their charity’s finances, protect against financial difficulties and understand what to do if their charity is insolvent or at risk of insolvency.
Decision-making for charity trustees (CC27) - GOV.UK (www.gov.uk)
Guidance about making trustee decisions, including the 7 decision-making principles.
These are:
- Trustees must act within their powers
- Trustees must act in good faith
- Trustees must be sufficiently informed
- Trustees must take account of all relevant factors
- Trustees must identify and disregard irrelevant factors
- Trustees must manage conflicts of interest
- Trustees must ensure their decision is within the range of decisions that a reasonable trustee body could make
The commission have also issued a guide on how local authorities should act:
Local authorities (or councils) as trustees of charities - GOV.UK (www.gov.uk)