Change of https://www.gov.uk/government/publications/college-corporation-financial-management-good-practice-guides

Change description : 2025-07-23 12:19:00: Updated ‘Streamlined energy and carbon reporting for colleges’ following publication of 2025 government emission conversion factors for greenhouse gas company reporting. [Guidance and regulation]

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Guidance

College corporation financial management good practice guides

Information outlining good practice in college corporation financial management and assurance

From:
Department for Education and Education and Skills Funding Agency
Published
17 June 2020
Last updated
923 OctoberJuly 20242025 — See all updates

Applies to England

Documents

Streamlined energy and carbon reporting for college corporationscolleges

HTML

The scope of work of audit committees and internal auditors in college corporations

HTML

ILR data integrity guidance

PDF, 367 KB, 41 pages

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ILR data integrity guidance (web accessible version)

HTML

Details

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

Guides for college corporation:

  • governors
  • accounting officers
  • principals/executive leaders
  • chief financial officers (CFOs)

These guides do not replace or modify any requirements set out in the college accounts direction (CAD) or the post-16Framework auditand codeguide for external auditors and reporting accountants of practicecolleges. (P16ACOP). They aim to provide suggestions about good practice.

You can find more good practice information at the Association of Colleges.

Updates to this page

Published 17 June 2020
Last updated 923 OctoberJuly 2024 + show2025 href="#full-history">+ show all updates

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Update history

2026-08-12 10:00
Updated ‘Streamlined energy and carbon reporting for colleges’ following the publication of the 2026 government conversion factors for company reporting.

2025-09-23 12:02
Added a link to ‘Fraud awareness: good practice for education and training providers’.

2025-07-23 12:19
Updated ‘Streamlined energy and carbon reporting for colleges’ following publication of 2025 government emission conversion factors for greenhouse gas company reporting.

2024-10-09 10:10
Updated ‘Streamlined energy and carbon reporting for college corporations’ for the reporting year 2023 to 2024.

2023-01-25 14:05
We have updated section 6.4 ‘Methodology’ in the streamlined energy and carbon reporting for college corporations guidance, with links to a new Standardised Carbon Emissions Framework (SCEF), developed by the Alliance for Sustainability Leadership in Education (EAUC).