At the heart of every assessment

One question, consistently applied

Could your organisation demonstrate that its financial governance is credible and defensible under scrutiny?

FIM assesses every organisation against the same core question. The evidence required is proportionate to each organisation's size and circumstances. The standard remains the same.

The assessment areas

What FIM assesses and why it matters

Each area is assessed through real evidence of how an organisation manages its finances. FIM is looking for what is in place and applied, proportionate to the organisation's scale and complexity.

Governance and Oversight

Clear financial responsibilities, documented approval processes and appropriate scrutiny of key decisions.

  • Is there a named person in your organisation who is responsible for financial oversight?
  • Are financial transactions authorised by more than one person in your organisation?
Financial Controls and Procedures

Financial controls over income, expenditure and funding that are consistently applied, properly authorised and traceable.

  • Can you evidence that income and expenditure are controlled, authorised, transparent and accounted for?
  • Where grant or restricted funding is received, can you demonstrate that it is tracked separately and used for its intended purpose?
Accuracy, Records and Reconciliation

Complete and up-to-date financial records supported by source documentation and regular reconciliations.

  • Are your financial records complete, up to date and supported by source documents such as invoices, receipts and bank statements?
  • Are bank reconciliations completed regularly throughout the year, with any differences reviewed promptly?
Transparency and Reporting

Clear financial information that decision-makers can understand, trust and use with confidence.

  • Can those responsible for overseeing your organisation understand the financial information they receive and use it to make informed decisions?
  • Do your financial reports reflect the operational activity of your organisation, and are variances identified and followed up?
Sustainability and Resilience

Cashflow awareness, forward planning and active management of key risks to support long-term financial sustainability.

  • Does your organisation plan ahead financially, with budgets, forecasts and a clear understanding of its available reserves and financial resources?
  • Has your organisation identified any significant funding or income dependencies and considered the financial risks they present?
One standard, every organisation

Evidence that reflects your organisation. A standard that never changes

FIM applies the same assessment standard to every organisation, regardless of size, sector or complexity. What changes is the evidence expected. The evidence may differ, but the standard remains the same: finances should be properly controlled, accurately recorded, clearly reported and appropriately overseen.

What varies

  • The type of evidence expected
  • The level of detail required
  • The complexity of documentation
  • The formality of processes and procedures

What stays the same

  • Finances must be properly controlled
  • Records must be accurate and up to date
  • Reporting must be clear and accessible
  • Oversite must be active and evidenced
The award

What it means to hold the Financial Integrity Mark

Awarded with Distinction

Demonstrates exceptional financial integrity supported by strong evidence across all assessment areas. The organisation exceeds the required standard and provides a high level of confidence that its financial governance is credible and defensible under scrutiny.

Awarded

Demonstrates financial integrity across all assessment areas and meets the required standard. The organisation provides evidence that its financial governance, controls and reporting are credible and defensible under scrutiny.

Not yet awarded

The assessment has identified areas requiring further development before the award can be granted. A structured action plan provides a clear route to reassessment.

The mark confirms that the organisation has met the required standard for financial integrity. Every award decision is signed off by a qualified assessor.

Ready to demonstrate your organisation's financial integrity?

Take the free FIM Readiness Check to understand your organisation's current position and the options available.