Academy trust handbook
For academy members, trustees, accounting officers, chief financial officers and auditors.
Applies to England
Documents
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.
Academy trusts聽must聽comply with this handbook as a condition of their funding agreement. It is also known as the academies financial handbook.
It provides an overarching framework for implementation of effective financial management and other controls, consistent with your obligations as publicly funded bodies.
Who should read this handbook
Read this handbook if you have responsibility for governing, managing or auditing an academy trust.
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Updates to this page
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Updated information relating to special severance payments following guidance issued by HM Treasury.
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First published.