Revisions to Financial Memorandum: Consultation on changes to the funding agreement between HEFCE and institutions

To:

Heads of HEFCE-funded higher education institutions, Heads of HEFCE-funded further education colleges, Heads of universities in Northern Ireland

Of interest to those responsible for:

Audit, Finance, Senior management, Governance

This is a consultation on changes to the Financial Memorandum between HEFCE and institutions. It incorporates consultation on revisions to the Accountability and Audit Code of Practice (HEFCE 2004/27). Amended versions are to take effect from 1 August 2008.

Outcome of the consultation: Model Financial Memorandum between HEFCE and institutions

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