Financial Procedures

Practices are advised to design and implement financial procedures which define all aspects of the accounting and budgeting processes. The procedures should include controls on levels of authorisation (e.g. who can authorise what value of purchases / expenditure levels, cheque signatory values, petty cash authorisation / reconciliation) and in particular controls on authorisation of electronic funds transfers (e.g. BACS and internet banking) where the dual signature procedures used for cheques cannot be applied. The practice's accountants can usually assist with the preparation of suitable financial procedures.

Model financial procedures 

Subscribers to the FPM website can access model Financial Procedures in the practice administration index of the FPM policies and procedures libraryIf you are not a member, have a look at the information about the benefits of membership and how to subscribe.

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