The inquiry was opened in February 2014 after the commission found the charity, which runs a national network of Christian places of worship, had failed to submit accounting information for the financial years ending 31 March 2011 and 2012. It was also ordered to submit the 2013 accounts.

A Commission accountant scrutinised the accounts and identified that they were not compliant with the charity accounting regulations and identified issues with the charity’s internal financial controls. There was one unexplained transaction, a payment of £53,000 made to a firm of solicitors, which was subsequently found to be legitimate expenditure but not properly documented. The inquiry found that the financial governance of the charity was inadequate, particularly in relation to how cash was handled.

The Commission ordered the trustees to implement recommended actions by way of a formal action plan to resolve the issues identified. The Commission monitored the charity, and it submitted its 2014 and 2015 accounting information on time (for the first time in 10 years).

Subsequent monitoring by the Commission has confirmed that the financial governance of the charity has been improved, with £872,238 now transparently and publicly accounted for on the register of charities.

Carl Mehta, head of investigations, enforcement at the Charity Commission, said: ‘Charities enjoy a range of benefits as a result of their status, but they also have a duty to the public, as well as a legal duty, to be transparent regarding their finances and submit accounts to be displayed on the register of charities.

The Commission takes this responsibility seriously and regards it as mismanagement and misconduct in the administration of the charity when a charity fails to submit their accounts. Trustees must also ensure that their accounts comply with the relevant accounting standards and that their charity has robust financial controls in place.’

The Apostolic Faith Mission International Ministries UK: 2017 Inquiry report is here.