Keeping account : a guide to charity financial analysis

Publication Year



  • Joy, Iona
  • McKenzie, Dinah
  • Rotheroe, Abigail



  • Evaluation
  • Accountability
  • Financial management
  • Effectiveness

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Keeping account : a guide to charity financial analysis


"In this report, we think about how charities should manage themselves and spend their resources, addressing issues such as:

  • fluctuations in statutory income in a time of government cuts and changes in commissioning processes;
  • difficulties of increasing voluntary donations generally and income from major donors in particular;
  • the rise of new types of income: social investment and other forms of loan;
  • whether levels of spending by charities on administration and fundraising matter;
  • what level of reserves charities should ideally hold—especially in a period of slow growth;
  • governance and the importance of constructive board involvement."


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