Guidance

Managing academy trust reserves

A good-practice guide to help academy trusts manage their reserves and create robust reserves policies.

• From: Department for Education
• Published: 23 October 2024

Applies to England

Documents

Academy trust reserves

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Details

This good-practice guide is for:

• academy trustees
• accounting officers
• chief financial officers
• governance professionals
• external auditors

It does not replace or modify any requirements in the:

• Academy trust handbook
• Academies Accounts Direction (AAD)

Published 23 October 2024