Charities need one place that explains who can approve what, how payments are made and how the books are closed. This template gives you eight pages for that job: roles with a RACI matrix, income, restricted funds, payments, reserves, reporting and a make it yours guide. Each statement carries its limit or deadline, so budget holders and auditors can test it without guessing.

The sample is written for the fictional Elmstead Capital, a charity with example figures for income, a restricted funds statement, a variance table and a service scorecard. The numbers are internally consistent, so you can see how a finished manual adds up. Replace the names, limits, dates and figures with your own, set a review date and an owner, then delete the guide page.