Page 1: Questions

Study Title: A qualitative study into whether greater transparency is needed of the governance costs disclosures in English and Welsh Charities financial statements, and supporting notes,in meeting the needs of stakeholders.

The study is in relation to previous guidance provided by the Charity SORP 2005 and new guidance in the Charities SORP FRS102.

What is the purpose of the study?

The purpose of my study is to understand how and why decisions are made in relation to the completeness of the disclosure of governance costs in relation to Charitable Organisations.

FEC Ref No: E400.

Name of researcher Christine Hellings: Supervisor Professor Lisa Jack 

Thank you for reading this. I would like to invite you to take part in my research study by completing this questionnaire. It is entirely up to you whether you participate but your responses would be valued. You have been identified as a potential respondent from a random sample taken from the Charities Commission Database or you are responding from a public request. I neither need your name nor any identifying details; the questionnaire can be completed anonymously and all reasonable steps will be taken to ensure confidentiality.

Responses from completed questionnaires will be collated for analysis; once this is complete the original questionnaires will be only be retained for ten years in line with the University of Portsmouth data retention guidelines, after which they will be destroyed. Up to this stage, completed questionnaires will be stored electronically

If you would be happy to participate in an interview with myself (either by telehone/skype) there is an additional question at the end of the survey that you can complete. It will be shown after the completion receipt.

You will be able to withdraw from the questionnaire before you submit & the interview up until the point that the data collected has been analysed.

Your participation in this survey is taken as consent to use the data provided by you for these purposes only.

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Particpiant Information Sheet

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1.1. Q1: In relation to your 2013-14 financial statements did your SOFA include a separate line for governance costs? Required
2.2. Q2: If yes, did you provide additional disclosure of these costs in the notes?
5.5. Q5: If your Charity does not include a separate line headed 'Governance Costs', is a different heading used, such as management and administration? Optional
9.9. Q9: Are the financial statements used for internal purposes such as trustee meetings etc?
11.11. Q:11 In your experience, do you believe that the users of the financial statements, such as donors, understand the term governance costs?
13.13. Q13: From your experience, does the User's view of governance costs influence you in whether or not to disclose and the level of disclosure?.
15.15. Q15: In your view does the SORP offer clear enough guidance on what constitutes governance costs?
17.17. Q17: Have you ever taken advice on what constitutes governance costs, for example from your auditor, independent reviewer or the Charities Commission?
19.19. Q19: The Charities SORP FRS 102 Paragraph 8.13 requires that charities reporting on an activity basis must disclose an analysis of material items or categories of expenditure included within support costs, with the total amount of governance costs incurred separately identified. Does your organisation separately identify the governance costs incurred?