On 3 June 2020 the Charity Commission published new guidance on serious incident reporting for charitable trustees.
The guidance provides a list of key considerations for trustees and complements the existing guidance on serious incident reporting, which continues to be the main resource for helping trustees to decide whether to report an incident.
The Commission have produced a helpful 'supplementary examples table' to help trustees to decide if they need to report an incident that is related to the pandemic. Trustees are still advised to exercise their judgement in deciding whether an incident is significant in the context of their charity, taking account of its staff, operations, finances and/or reputation. The table provides useful clarity on the key issues which charities are likely to face during the pandemic which will assist with the decision of whether to report.
It is also important to note that where trustees consider reporting an incident but decide not to report it, they should keep a brief record of their decision and the reasons for it. This is to avoid any dispute in the future if a decision not to report is challenged.
A copy of the 'supplementary examples table' is below and you can read the full guidance here.
If you would like further support or assistance with this issue or any other charity related matters then please contact Anna Phillips.
| Do Report | Don't Report |
| There is an outbreak of coronavirus
(including suspected cases) among staff, volunteers, trustees
and/or beneficiaries within a charity that is still operating. As a
result of this, the charity is unable to: - deliver vital services to at risk beneficiaries, for example a residential care home has insufficient staff to care for the residents safely; or - continue its normal operations, for example because a large number of beneficiaries are seriously ill |
A single staff member, volunteer, trustee or beneficiary has or is suspected to have contracted coronavirus. |
| The charity has stopped operating temporarily under the
government's lockdown measures, for example the
closure of a school, community centre, place of worship or theatre.
As a result of this, the charity is: - unable to deliver vital services to at risk beneficiaries; and/or - insolvent and/or forced to close permanently; or - highly likely to be insolvent and/or forced to close permanently within the next 12 months |
The charity has had to stop operating temporarily but it hasn't resulted in one or more of the impacts listed in the left-hand column. |
| The charity has not been required to stop operating
under the government's lockdown measures but the trustees have
made a voluntary decision to stop operating temporarily.
As a result of this, the charity is: - unable to deliver vital services to at risk beneficiaries; and/or - insolvent and/or forced to close permanently; or - highly likely to be insolvent and/or forced to close permanently within the next 12 months. |
The trustees have made a voluntary decision to stop operating temporarily but it hasn't resulted in one or more of the impacts listed in the left-hand column. |
| The charity has lost a substantial portion of its
income during the pandemic, for example due to the
enforced cancellation of fundraising events. As a result of this,
the charity is: - unable to deliver vital services to at risk beneficiaries; and/or - insolvent and/or forced to close permanently; or - highly likely to be insolvent and/or forced to close permanently within the next 12 months. |
A loss of income during the pandemic, which hasn't resulted in one or more of the impacts listed in the left-hand column. |
| The trustees have decided to furlough some or all of
the charity's staff and, as a result of this, the
charity is: - unable to deliver vital services to at risk beneficiaries; and/or - insolvent and/or forced to close permanently, for example because the furloughing of staff has directly led to the loss of a major income stream; or - highly likely to be insolvent and/or forced to close permanently within the next 12 months. |
A decision to furlough some or all of the charity's staff, which hasn't resulted in one or more of the impacts listed in the left-hand column. |
| A scam email linked to the pandemic that causes loss or harm, for example the charity receives an email from a bogus organisation claiming to be offering support to charities during the pandemic and is conned into making a payment. | A suspected scam email linked to the pandemic that the charity identifies as suspicious or is blocked by the charity's computer network security systems, except where this is unusual in nature and the charity wants to bring it to the attention of the Commission. All suspected scam emails should be reported to the National Cyber Security Centre (NCSC) through the Suspicious Email Reporting Service (SERS). |
| A fraud that is linked to the pandemic, for example the charity purchases personal protective equipment (PPE) but the products are never delivered. | |
| The charity is being investigated by HMRC in relation to alleged abuse of the furlough scheme. | |
| The charity is being investigated by the Police in relation to an alleged breach of government lockdown measures. | |
| There is an allegation that a staff member/volunteer has abused a beneficiary during the pandemic. | |
| A member of staff alleges that they have suffered significant harm due to their working conditions during the pandemic. |
Originally published June 12, 2020.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
