21 août 2015

HEFCE’s Accounts direction to higher education institutions for 2015-16 financial statements

Résultat de recherche d'images pour "hefce.ac.uk logo"I am writing to inform you of HEFCE’s Accounts direction to higher education institutions (HEIs) on preparing financial statements for 2015-16. This direction only applies to HEFCE-funded HEIs. I would draw your attention to one new requirement in Annex A paragraph 2g below, which is to add to the list of items for consideration for inclusion in the statement of internal control those issues that have been (or should have been) referred to HEFCE under the Memorandum of Assurance and Accountability. More...

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