{"number":"5","url":"/por/5e-local-finance-of-groups-districts-and-counties/","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[]}],"config":null}]},"rules":[{"number":"5e.1","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.1.1.1 Obligations \u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EEvery Group, District and County has an obligation to keep proper books of account.\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.1.1.2 Applicable legislation\u0026nbsp;\u003Cbr\u003E\u003C/strong\u003EFor charities in England and Wales, the Charities Act 2022 applies. \u0026nbsp;\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003ECharities in Scotland must comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities (Regulation and Administration) (Scotland) Act 2023 and the Charities Accounts (Scotland) Regulations 2006 (as amended). \u0026nbsp;\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003ESimilar legislation applies elsewhere \u2013 see POR 5a.1.1.1. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.1.1.3 Financial planning and budgetary control\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003EThe Group, District or County Trustee Board must ensure that proper financial planning and budgetary control is operated (see POR 5c.1.6, 5c.2.6, 5c.3.6, 5c4.6, 5d.1.5, 5d.2.5, 5d.3.5).\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.1.1.4 Consultation with Leadership Teams\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003EThe Group, District or County Leadership Team, as appropriate, must be consulted on the financial planning of the Group\u2019s, District\u2019s or County\u2019s activities. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.1.1.5 Approval of financial commitments\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003EAll financial commitments not covered within the Group, District or County Trustee Board\u2019s budget or its contingencies must be approved by the appropriate Trustee Board to ensure that any financial liability incurred can be met. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.1.1.6 Entering financial or contractual obligations\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003EWhen entering into any financial or contractual obligation or commitment with another party, the persons concerned must make it clear to the other party that they are acting on behalf of the charity and not in a personal capacity. Nonetheless, Trustees of an unincorporated association are personally liable (on a joint and several basis) for any obligations taken on by that association. In this respect Trustees have the benefit of a Trustee liability insurance policy purchased by The Scout Association (see POR Chapter 5g).\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e1-finance-in-groups-districts-counties/","id":85585,"nodeName":"5e.1 Finance in Groups, Districts, Counties","title":"Finance in Groups, Districts, Counties","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Finance in Groups, Districts, Counties","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU4NSJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e1-finance-in-groups-districts-counties/"},{"number":"5e.2","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.2.1.1 Annual statement of accounts\u0026nbsp;\u003Cbr\u003E\u003C/strong\u003EA statement of accounts must be prepared annually and be independently examined or audited as appropriate in accordance with these rules and the separate Guidance [POR 5e.3]. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe annual statement of accounts must account for all monies received or paid on behalf of the Group, District or County. As noted below in POR 5e.4, this must include all sections, teams and sub-teams within the Group, District or County.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.2.1.2 Submission of annual reports and accounts\u003Cbr\u003E\u003C/strong\u003EThe Trustee Board must ensure that signed copies of the Trustees\u2019 approved annual report and accounts, are submitted within the 14 days following the relevant AGM at which the Trustees\u2019 annual report and accounts were received and considered.\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EGroups submit to the District. Districts must advise Groups where Reports and Accounts must be submitted to - these will normally be the District Treasurer and the District Trustee Board Administration [see POR 5b.3.3.13] (in Counties with no Districts, Groups submit to the County Treasurer and the County Trustee Board Administration [see POR 5b.3.3.13])\u003C/li\u003E\n\u003Cli\u003EDistricts submit to the County. Counties must advise Districts where Reports and Accounts must be submitted to - these will normally be the County Treasurer and the County Trustee Board Administration [see POR 5b.3.3.13].\u003C/li\u003E\n\u003Cli\u003EAll Counties (\u003Csup\u003E[NI]\u003C/sup\u003E Districts) must submit to UK Headquarters (email the copy of the annual report and accounts to\u0026nbsp;\u003Ca href=\u0022mailto:finance@scouts.org.uk\u0022\u003Efinance@scouts.org.uk\u003C/a\u003E). This also applies to the Overseas Territories.\u003C/li\u003E\n\u003Cli\u003ECounties in England, including the Crown Dependencies, must also submit to their Regional Lead Volunteer\u003C/li\u003E\n\u003Cli\u003EDistricts in Northern Ireland must also submit to Northern Ireland Headquarters\u003C/li\u003E\n\u003Cli\u003ERegions in Scotland must also submit to Scouts Scotland\u003C/li\u003E\n\u003Cli\u003EAreas in Wales must also submit to ScoutsCymru\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.2.1.3 Reporting to Regulators\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EIn countries other than Scotland, where a Group, District or County is a registered charity, it must submit a copy of its Trustees\u2019 Annual Report and accounts to the appropriate charity regulator (see POR 5a.1.2) within ten months of the end of the financial year.\u003Cbr\u003EThe only exception is for registered charities in England and Wales with an annual income of less than \u00A325,000 \u2013 these are not required to submit these documents.\u003C/li\u003E\n\u003Cli\u003EIn Scotland, if the Group, District or Region is a registered charity, the Trustees\u2019 Annual Report and Statement of Account must be submitted to the regulator within nine months of the financial year end, and must include:\n\u003Cul\u003E\n\u003Cli\u003Ea Trustees\u2019 Annual Report\u003C/li\u003E\n\u003Cli\u003Ean Independent Examiners\u2019 Report\u003C/li\u003E\n\u003Cli\u003Ea Receipts and Payments Account\u003C/li\u003E\n\u003Cli\u003Ea Statement of Balances (including a list of assets and liabilities)\u003C/li\u003E\n\u003Cli\u003ENotes to the Accounts.\u0026nbsp;\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.2.1.4 Restricted \u0026amp; Permanent Endowment Funds \u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EIf the Group, District or County has either restricted or permanent endowment funds then these (and associated income and expenditure and assets and liabilities) need to be shown separately in the accounts. \u0026nbsp;\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003ERestricted funds are those which the Trustees can only use for a specified purpose and they cannot change that purpose without approval (normally from the person(s) who provided the funds). \u0026nbsp;\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EA permanent endowment is an asset, for example a property which must not generally be sold or disposed of. \u0026nbsp;\u0026nbsp;\u003Cbr\u003EThe rules regarding utilisation of income generated from permanent endowments or the circumstances where it may be possible to dispose of permanent endowments are not straightforward. \u0026nbsp;\u0026nbsp;\u003Cbr\u003EThere is guidance on the \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/guidance/permanent-endowment-rules-for-charities\u0022 target=\u0022_blank\u0022 title=\u0022Charity commission website\u0022\u003ECharity Commission website\u003C/a\u003E but Trustees may also wish to take professional legal advice. The particulars of the Trustees in whom such assets are vested also must be shown. \u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.2.1.5 Annual statement model templates (except Scotland)\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003EThe annual statement model templates for use in countries other than Scotland are available for download from \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/\u0022 title=\u0022Accounting and reporting\u0022\u003EAccounting and Reporting\u003C/a\u003E. These models are suitable for: \u0026nbsp;\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003Ereceipts and payments accounts for a single fund unit, such as when there are no special funds whose use is restricted (see \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/\u0022 title=\u0022Receipts \u0026amp; Payments Accounts\u0022\u003Emore detail\u003C/a\u003E)\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ereceipts and payments accounts for a multi fund unit, such as when where there are special funds in addition to a general fund (see \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/\u0022 title=\u0022Receipts \u0026amp; Payments Accounts\u0022\u003Emore detail\u003C/a\u003E)\u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003EFor accruals (SORP) accounts, guidance and templates are available from\u0026nbsp;\u003Ca href=\u0022https://www.charitysorp.org\u0022\u003Ewww.charitysorp.org\u003C/a\u003E\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EIt is expected that most Districts and Groups with gross income below \u00A3250,000 in the year will choose the Receipts and Payments basis. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EBased on historical experience most Counties are compelled, or choose, to follow the accruals accounts basis. \u0026nbsp;In addition, Districts and Groups with high levels of income or particularly complex operations may opt for the Accruals Accounts basis.\u202F \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.2.1.6 Annual statement of account model templates (Scotland) \u003Cbr\u003E\u003C/strong\u003EThe annual Statement of Account in Scotland must be in the format of one of two model annual statements available from Scouts Scotland. These models are suitable for Receipts and Payments accounts and Fully Accrued (SORP) accounts. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe appropriate model may depend upon the gross income in the financial year and whether the Group, District or Region has any special funds whose use is restricted to specific purposes rather than the general purposes of the Group, District or Region.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003E5e.2.2 Trustees\u2019 Annual Report\u0026nbsp;\u003C/h4\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.2.2.1 Content\u0026nbsp;\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EAll Groups, Districts and Counties must produce a Trustees\u2019 Annual Report. The content of the Trustees\u2019 Annual Report will depend to an extent on the requirements of the charity regulator (POR 5a.1.2).\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EIn the past there has been significant variety in the level and type of information included within this reporting. The SORP, while only applying to accruals accounts, seeks to address this by suggesting standard headings that should be included in the Trustees\u2019 Annual report. \u0026nbsp;\u003Cbr\u003EThe headings relevant to most Groups, Districts and Counties are:\u202F\u0026nbsp;\u003Cbr\u003E\n\u003Cul\u003E\n\u003Cli\u003EReference and administration details\u202F\u202F\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EStructure, governance and management\u202F\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EObjectives and activities\u202F\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EAchievements and performance\u202F\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EFinancial review\u202F\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EPlans for future period and other optional information\u202F\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/li\u003E\n\u003Cli\u003EThe \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/accruals-accounts/\u0022 title=\u0022Accruals Accounts\u0022\u003ESpecimen Trustees\u2019 Annual Report\u003C/a\u003E uses these headings and it is recommended that these are used by all Groups, Districts and Counties whether or not they are registered charities and whether they are producing receipts and payments or accruals accounts.\u202F\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EThe names of all Trustees must be shown and where they have not served throughout the financial year the date of their appointment or resignation must be given. \u0026nbsp;If any Trustees are also members of sub-teams of the Trustee Board this should be noted by their names e.g. Chair of the Fundraising Sub-team.\u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.2.2.2 Presentation of accounts \u003Cbr\u003E\u003C/strong\u003EThe accounts presented must include all receipts and payments other than where it is clear that the Group, District or County is acting purely in an agency capacity for another part of the movement and as such never \u201Cowns\u201D the money concerned\u00B9.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EAn agency arrangement occurs when one party (the agent) makes a payment to a third party on behalf of somebody else, with the explicit understanding that the agent is not the ultimate beneficiary of the payment. \u0026nbsp;A key indicator of acting in purely in an agency capacity is that the relevant Group, District or County only makes payment to the extent that amounts are received and has no responsibility to ensure that this occurs. In that context:\u0026nbsp;\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EMembership Subscriptions are NOT collected on an agency basis as amounts levied by District, County or Country or UK Headquarters are obligations of the relevant entity and are payable regardless of whether they are collected from the level down. This may also apply to other situations where the Group, District or County is invoiced for a payment and is obligated regardless of whether it is recovering the costs from elsewhere. In these cases, the receipts and payments must be presented \u201Cgross\u201D.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EThere may however be other arrangements which are made on an agency basis. For example, for a District Camp where each young person pays the camp fee to the Group who passes on the fees to the District but in the event of non-payment it would be the individual who is liable directly to the District for the fees.\u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e2-statement-of-accounts/","id":85586,"nodeName":"5e.2 Statement of accounts","title":"Statement of accounts","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Statement of accounts","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU4NiJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e2-statement-of-accounts/"},{"number":"5e.3","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.3.1.1 Appointment of Independent Examiner or auditor\u003Cbr\u003E\u003C/strong\u003EAt each AGM of the Group, District or County Scout Council an auditor or independent examiner, as appropriate, must be appointed. Each Group, District or County must decide if it needs an auditor or independent examiner by reference to the tables below. Information about the qualifications for the person scrutinising the accounts are also shown below.\u003C/p\u003E\n\u003Cp\u003ECharity Trustees are encouraged, as a matter of best practice, to formalise their relationship with the independent examiner or auditor by setting out the services that are expected via a letter of appointment. This will enable both parties to understand and appreciate the extent of the work and duties involved in the independent examination process.\u003C/p\u003E\n\u003Cp\u003EFor Scouts members of the Federation, the letter of appointment may be achieved by exchange of emails. It should lay out briefly:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EWhat the Independent Examiner or Auditor is being engaged to do\u0026nbsp; \u0026nbsp;\u003Cstrong\u003E\u003Cbr\u003E\u003C/strong\u003E\u003C/li\u003E\n\u003Cli\u003EThe date that has been jointly agreed that the examination of accounts will be complete\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EAnd include a link to the template for the examiner\u0027s report to the Trustees.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003Ea) England and Wales\u003C/h4\u003E\n\u003Ctable border=\u00221\u0022 style=\u0022border-collapse: collapse; width: 99.934%;\u0022\u003E\n\u003Ctbody\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EGross income thresholds\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EType of accounts\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EMinimum external scrutiny\u003C/strong\u003E\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW189906677 BCX8\u0022\u003E\u003C/span\u003E\u00A30 - \u00A3250,000\u00B2\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EReceipts and payments \u0026amp; Statement of Assets and Liabilities\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW147944050 BCX8\u0022\u003EAn Independent Examiner\u003Cbr\u003E(POR 5e.3.1.1(a.a))\u003C/span\u003E\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u00A3250,001 - \u0026nbsp;\u003Cbr\u003E\u00A31 million\u00B9\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\n\u003Cp\u003EAn Independent Examiner who is a member of a recognised professional body\u003Cbr\u003E(POR 5e.3.1.1(a.b))\u003C/p\u003E\n\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u0026gt;\u00A31 million\u00B9\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\n\u003Cp\u003EA registered Auditor\u0026nbsp;\u003Cbr\u003E(POR 5e.3.1.1(a.c))\u003C/p\u003E\n\u003Cp\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/td\u003E\n\u003C/tr\u003E\n\u003C/tbody\u003E\n\u003C/table\u003E\n\u003Cp\u003E\u003Cbr\u003EThere is more detail at the \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31/independent-examination-of-charity-accounts-trustees\u0022 target=\u0022_blank\u0022 title=\u0022Independent examination of charity accounts: guidance for trustees\u0022\u003Eindependent examination of charity accounts: guidance for trustees\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ea. Qualifications: where gross income does not exceed \u00A3250,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council should appoint as an Independent Examiner\u00B3 an independent person that they reasonably believe possesses sufficient financial awareness, numeracy skills and relevant experience to carry out the work and make the judgements required.\u003C/p\u003E\n\u003Cp\u003EThe Charity Commission for England and Wales suggests that the examiner may work in a role that involves financial management, such as setting and managing budgets and reviewing financial reports, or that requires knowledge of accounting systems, such as maintaining financial records and internal controls.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u2074 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003ENote that if, despite the income not exceeding \u00A3250,000, accrual accounts are prepared voluntarily then the Charity Commission for England \u0026amp; Wales recommend that these are examined by an Independent Examiner who is a member of a recognised professional body (POR 5e.3.1.1(a.b) below).\u003C/p\u003E\n\u003Cp\u003EThe Scout Council may instead choose to appoint a Registered Auditor.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eb. Qualifications: where the gross income in the year under review exceeds \u00A3250,000 but does not exceed \u00A31 million\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council should normally appoint an Independent Examiner, who must be a member of one of the following bodies\u2075:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EInstitute of Chartered Accountants in England \u0026amp; Wales\u003C/li\u003E\n\u003Cli\u003EInstitute of Chartered Accountants of Scotland\u003C/li\u003E\n\u003Cli\u003EInstitute of Chartered Accountants in Ireland\u003C/li\u003E\n\u003Cli\u003EAssociation of Chartered Certified Accountants\u003C/li\u003E\n\u003Cli\u003EAssociation of Authorised Public Accountants\u003C/li\u003E\n\u003Cli\u003EAssociation of Accounting Technicians\u003C/li\u003E\n\u003Cli\u003EAssociation of International Accountants\u003C/li\u003E\n\u003Cli\u003EChartered Institute of Management Accountants\u003C/li\u003E\n\u003Cli\u003EChartered Governance Institute of UK \u0026amp; Ireland\u003C/li\u003E\n\u003Cli\u003EChartered Institute of Public Finance and Accountancy\u003C/li\u003E\n\u003Cli\u003EAssociation of Charity Independent Examiners\u003C/li\u003E\n\u003Cli\u003EInstitute of Financial Accountants\u003C/li\u003E\n\u003Cli\u003ECertified Public Accountants Association\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThere is\u0026nbsp;\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31/independent-examination-of-charity-accounts-trustees\u0022 target=\u0022_blank\u0022 title=\u0022Independent examination of charity accounts: guidance for trustees\u0022\u003Emore detail available on gov.uk.\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u2076 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. \u0026nbsp;Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EAlternatively, the Scout Council may appoint a Registered Auditor (see POR 5e.3.1.1(a.c) below). \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EImportant: a Registered Auditor must be appointed if the charity\u2019s income exceeds \u00A3250,000 \u003Cstrong\u003Eand\u003C/strong\u003E its gross assets exceed \u00A33.26 million.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ec. Qualifications: when must a Registered Auditor be appointed?\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council must appoint a Registered Auditor if one of these conditions are true for the year under review:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ethe gross income exceeds \u00A31 million\u003C/li\u003E\n\u003Cli\u003Ethe gross income exceeds \u00A3250,000 \u003Cstrong\u003Eand\u003C/strong\u003E gross assets exceed \u00A33.26 million\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Auditor must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. \u0026nbsp;For example, the parent or child of a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Ch4\u003Eb) Scotland\u003C/h4\u003E\n\u003Ctable border=\u00221\u0022 style=\u0022border-collapse: collapse; width: 99.934%; height: 93.3334px;\u0022\u003E\n\u003Ctbody\u003E\n\u003Ctr style=\u0022height: 37.3333px;\u0022\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 37.3333px;\u0022\u003E\u003Cstrong\u003EGross income thresholds\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 37.3333px;\u0022\u003E\u003Cstrong\u003EType of accounts\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7846%; height: 37.3333px;\u0022\u003E\u003Cstrong\u003EMinimum external scrutiny\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr style=\u0022height: 18.6667px;\u0022\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003E\u00A30 - \u00A3250,000\u00B9\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003EReceipts and payments \u0026amp; Statement of Assets and Liabilities\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7846%; height: 18.6667px;\u0022\u003EAn Independent Examiner\u003Cbr\u003E(POR 5e.3.1.1(b.a))\u0026nbsp;\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr style=\u0022height: 18.6667px;\u0022\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003E\u00A3250,001 - \u00A3500,000\u00B9\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7846%; height: 18.6667px;\u0022\u003EAn Independent Examiner who is a member of a recognised professional body (POR 5e.3.1.1(b.b))\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr style=\u0022height: 18.6667px;\u0022\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003E\u0026gt;\u00A3500,000\u00B9\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7846%; height: 18.6667px;\u0022\u003EA registered Auditor \u0026nbsp;\u003Cbr\u003E(POR 5e.3.1.1(b.c))\u003C/td\u003E\n\u003C/tr\u003E\n\u003C/tbody\u003E\n\u003C/table\u003E\n\u003Cp\u003E\u003Cbr\u003EThese requirements apply to all Scottish Groups, Districts and Regions, whether or not they are registered with OSCR.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EWhether or not the Group, District or Region is registered with OSCR, the auditor or independent examiner must carry out an external examination of the accounts in accordance with the requirements of the Charities and Trustee Investments (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities (Regulation and Administration) (Scotland) Act 2023.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ea. Qualifications: Where gross income in the year under review does not exceed \u00A3250,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council will normally appoint as an Independent Examiner an independent individual who is someone the Trustees consider is able to carry out an independent examination in line with the relevant requirements. The Trustees should satisfy themselves that the person appointed has the necessary knowledge and skills to be able to carry out the engagement, which may depend on the complexity of the Group, District or Region\u2019s operations and accounts.\u003C/p\u003E\n\u003Cp\u003EOSCR suggests that the types of people whom Trustees could consider as having the required skills and experience might include:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Efull or associate members of the Association of Charity Independent Examiners\u003C/li\u003E\n\u003Cli\u003Equalified accountants currently in employment\u003C/li\u003E\n\u003Cli\u003Eretired accountants\u003C/li\u003E\n\u003Cli\u003Eother people familiar with financial matters who can demonstrate familiarity with the current reporting requirements for Scottish charities.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EIf accrual accounts are produced voluntarily, the requirements in POR 5e.3.1.1(b.b) below must be followed.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u2077 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. \u0026nbsp;For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EAlternatively, the Scout Council may appoint a Registered Auditor. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EIt is a requirement to appoint a Registered Auditor if accrual accounts have been prepared \u003Cstrong\u003Eand\u003C/strong\u003E the gross assets exceed \u00A33.26 million. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eb. Qualifications: Where gross income in the year under review is more than \u00A3250,000 but does not exceed \u00A3500,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council will normally appoint an Independent Examiner who must be\u2078:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea member of one of the following bodies:\n\u003Cul\u003E\n\u003Cli\u003EThe Institute of Chartered Accountants of Scotland\u003C/li\u003E\n\u003Cli\u003EThe Institute of Chartered Accountants in England \u0026amp; Wales\u003C/li\u003E\n\u003Cli\u003EChartered Accountants Ireland\u003C/li\u003E\n\u003Cli\u003EThe Association of Chartered Certified Accountants\u003C/li\u003E\n\u003Cli\u003EThe Association of Authorised Public Accountants\u003C/li\u003E\n\u003Cli\u003EThe Association of Accounting Technicians\u003C/li\u003E\n\u003Cli\u003EThe Association of International Accountants\u003C/li\u003E\n\u003Cli\u003EThe Chartered Institute of Management Accountants\u003C/li\u003E\n\u003Cli\u003EThe Institute of Chartered Secretaries and Administrators\u003C/li\u003E\n\u003Cli\u003EThe Chartered Institute of Public Finance and Accountancy\u003C/li\u003E\n\u003Cli\u003EThe Institute of Financial Accountants\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EOR\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EA full member of the Association of Charity Independent Examiners\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EOR\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ethe Auditor General for Scotland\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EOR\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea person appointed by the Accounts Commission for Scotland\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u2079 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EAlternatively, the Scout Council may appoint a Registered Auditor. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EA Registered Auditor must be appointed if your gross assets exceed \u00A33.26 million.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ec. Qualifications: Where the gross income in the year under review exceeds \u00A3500,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council must appoint a Registered Auditor to carry out an audit.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Auditor must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. \u0026nbsp;For example, the parent or child of a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Ch4\u003Ec) Northern Ireland\u003C/h4\u003E\n\u003Ctable border=\u00221\u0022 style=\u0022border-collapse: collapse; width: 99.934%;\u0022\u003E\n\u003Ctbody\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EGross income thresholds\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EType of accounts\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EMinimum external scrutiny\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u00A30 - \u00A3250,000\u00B9\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EReceipts and payments \u0026amp; Statement of Assets and Liabilities\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAn Independent Examiner\u003Cbr\u003E(POR 5e.3.1.1(c.a))\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u00A3250,001 - \u00A3500,000\u00B9\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAn Independent Examiner who is a member of a recognised professional body (POR 5e.3.1.1(c.b))\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u0026gt;\u00A3500,000\u00B9\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EA registered Auditor \u0026nbsp;\u003Cbr\u003E(POR 5e.3.1.1(c.c))\u003C/td\u003E\n\u003C/tr\u003E\n\u003C/tbody\u003E\n\u003C/table\u003E\n\u003Cp\u003E\u003Cbr\u003EFind out more detail at \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/manage-your-charity/annual-reporting/accounting-and-reporting-essentials/\u0022 target=\u0022_blank\u0022 title=\u0022Accounting and reporting essentials\u0022\u003EAccounting and reporting essentials\u003C/a\u003E\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ea. Qualifications: Where gross income in the year under review does not exceed \u00A3250,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council will normally appoint as an Independent Examiner an independent person whom they reasonably believe possesses the requisite ability and practical experience to carry out a competent examination of the accounts. The Charity Commission for Northern Ireland suggests that the key to a successful independent\u0026nbsp;examination is in the examiner having the relevant skills and experience to undertake a competent examination and in all those involved having an understanding of:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ethe responsibilities of the examiner and the Trustees in relation to the scrutiny, preparation and filing of accounts\u003C/li\u003E\n\u003Cli\u003Ewhat an examination involves\u003C/li\u003E\n\u003Cli\u003Ewho may undertake an examination.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003ENote that if, despite the income not exceeding \u00A3250,000, accrual accounts are prepared voluntarily then the Charity Commission for Northern Ireland suggests that Trustees consider appointing an Independent Examiner who is a member of a recognised professional body (see POR 5e.3.1.1(c.b) below.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u00B9\u2070 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThere is \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/media/upzbca2a/20190703-arr07-guidance-for-independent-examiners-v20.pdf\u0022 target=\u0022_blank\u0022 title=\u0022Guidance for independent examiners\u0022\u003Efurther information available from the Charity Commission for Northern Ireland\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EAlternatively, the Scout Council may appoint a Registered Auditor.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eb. Qualifications: Where gross income in the year under review is more than \u00A3250,000 but does not exceed \u00A3500,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council will normally appoint an Independent Examiner, who must be a member of one of the following bodies\u00B9\u00B9:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EInstitute of Chartered Accountants in England \u0026amp; Wales\u003C/li\u003E\n\u003Cli\u003EInstitute of Chartered Accountants of Scotland\u003C/li\u003E\n\u003Cli\u003EInstitute of Chartered Accountants in Ireland\u003C/li\u003E\n\u003Cli\u003EAssociation of Chartered Certified Accountants\u003C/li\u003E\n\u003Cli\u003EAssociation of Authorised Public Accountants\u003C/li\u003E\n\u003Cli\u003EAssociation of Accounting Technicians\u003C/li\u003E\n\u003Cli\u003EAssociation of International Accountants\u003C/li\u003E\n\u003Cli\u003EChartered Institute of Management Accountants\u003C/li\u003E\n\u003Cli\u003EInstitute of Chartered Secretaries and Administrators\u003C/li\u003E\n\u003Cli\u003EChartered Institute of Public Finance and Accountancy\u003C/li\u003E\n\u003Cli\u003EFull Member of the Association of Charity Independent Examiners\u003C/li\u003E\n\u003Cli\u003EInstitute of Financial Accountants\u003C/li\u003E\n\u003Cli\u003EThe Certified Public Accountants Association\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u00B9\u00B2 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThere is \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/media/upzbca2a/20190703-arr07-guidance-for-independent-examiners-v20.pdf\u0022 target=\u0022_blank\u0022 title=\u0022Independent examination  of charity accounts:  examiner\u2019s guide\u0022\u003Efurther information available from the Charity Commission for Northern Ireland\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EAlternatively, the Scout Council may appoint a Registered Auditor.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ec. Qualifications: Where the gross income in the year under review exceeds \u00A3500,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council must appoint a Registered Auditor to carry out an audit.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u00B9\u00B3 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThere is \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/media/upzbca2a/20190703-arr07-guidance-for-independent-examiners-v20.pdf\u0022 target=\u0022_blank\u0022 title=\u0022Independent examination  of charity accounts:  examiner\u2019s guide\u0022\u003Efurther information available from the Charity Commission for Northern Ireland website\u003C/a\u003E.\u003C/p\u003E\n\u003Ch4\u003Ed) Groups, Districts or Counties located outside the United Kingdom\u003C/h4\u003E\n\u003Cp\u003EAll Scout Councils in the Channel Islands, the Isle of Man, the Groups and Districts of British Scouting Overseas and each of the five Overseas Territories must arrange for scrutiny of their accounts in line with the local guidance from their charity regulator (POR 5a.1.2).\u003C/p\u003E\n\u003Cp\u003EUse the guidance from the appropriate charity regulator (POR 5a.1.2) for appointment of Independent Examiners or Auditors in the Channel Islands, the Isle of Man, British Scouting Overseas and each of the five Overseas Territories.\u003C/p\u003E\n\u003Cp\u003EIf the Scout unit\u2019s charity regulator does not offer relevant guidance, the guidance for England (POR 5e.3.1.1(a)) must be followed.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u00B9\u2074 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.3.1.2 Report by the Independent Examiner or auditor\u003C/strong\u003E\u003Cbr\u003EIn countries other than Scotland, a report to the Trustee Board must be completed by the independent examiner or auditor in accordance with the requirements of the charity\u2019s regulator (See POR 5a.1.1.2). Templates for reports by Independent Examiners are downloadable from \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/\u0022 title=\u0022Accounting and reporting\u0022\u003EAccounting and Reporting\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EIn Scotland, a report to the Trustee Board must be completed in accordance with one of the specimen accounts referred to in the Scouts Scotland Guidance as appropriate to an independent examiner or an auditor.\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e3-independent-examination-of-accounts/","id":85587,"nodeName":"5e.3 Independent examination of accounts","title":"Independent examination of accounts","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Independent examination of accounts","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU4NyJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e3-independent-examination-of-accounts/"},{"number":"5e.4","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.4.1.1 Administration of funds\u0026nbsp;\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EAny section, team or sub-team or other activity (for example a Campsite, Scout Show or Scout Shop) that is not a separate charity must, to the extent authorised by the relevant Trustee Board, administer sums allocated to it.\u00A0\u003C/li\u003E\n\u003Cli\u003ESubscriptions paid by members of any section, or on their behalf, must be handed to the designated Treasurer or their nominee as soon as possible after receipt. \u00A0\u003C/li\u003E\n\u003Cli\u003EThe receiving Treasurer or their nominee must make the necessary records and pay the money into the agreed bank account(s) as soon as practicable. \u00A0\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.4.1.2 Maintenance of cash accounts\u00A0\u003C/strong\u003E\u003Cbr\u003EEach section, or other approved activity (for example a Group camp) which receives or handles any cash must keep a proper cash account which must be produced, together with supporting vouchers and the cash balance, to the respective Group, District or County Treasurer at least once in each period of three months.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.4.1.3 \u003Cspan 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Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 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Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003ETeams with their own bank accounts\u003C/span\u003E\u00A0\u003C/strong\u003E\u003Cbr\u003EIf a section, team or sub-team or other activity has their own bank account, then the transactions (and relevant support) should be provided to the appropriate Group, District or County Treasurer at an agreed frequency. All such transactions must also be consolidated into the Group, District or County annual accounts by the appropriate Treasurer(s) prior to their scrutiny by the Independent Examiner or Auditor.\u00A0\u00A0\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e4-funds-administered-by-sections-and-other-teams-or-sub-teams-in-the-group-district-or-county/","id":85588,"nodeName":"5e.4 Funds administered by sections, and other teams or sub-teams in the Group, District or County","title":"Funds administered by sections, and other teams or sub-teams in the Group, District or County","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Funds administered by sections, and other teams or sub-teams in the Group, District or County","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU4OCJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e4-funds-administered-by-sections-and-other-teams-or-sub-teams-in-the-group-district-or-county/"},{"number":"5e.5","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.5.1.1 Banking arrangements\u0026nbsp;\u003Cbr\u003E\u003C/strong\u003EAll banking arrangements for a member of the Federation must be approved by its Trustee Board. In line with POR 5e.5.1.2, bank accounts should be held in the name of the charity, or one of its teams or sub-teams.\u003C/p\u003E\n\u003Cp\u003EFor Explorer Units partnered with a Group, their operational banking arrangements may be made by the Group if:\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EThe arrangement is recorded in a Partnership Agreement between the District, the Group, and the Unit.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EThe agreement documents the operational financial relationship between a District, a Group and an Explorer Unit (see POR 4c.1.3.2).\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003EThere is guidance available regarding Network section finances.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.5.1.2 Receipt of funds \u003Cbr\u003E\u003C/strong\u003EIn line with POR 5e.5.1.1, all monies received by or on behalf of a Group, District or County (including from supporters), must be paid into a bank account, National Savings account or building society account held in the name of a Group, District or County or one of their teams or sub-teams.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EMonies received on behalf of a Group, District or County or any of their teams or sub-teams must not be paid into a personal bank account. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.5.1.3 Account operation\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003EThe account(s) should be operated by the respective Treasurer and other members authorised by the relevant Trustee Board. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.5.1.4 \u003Cspan class=\u0022NormalTextRun SCXW44793702 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EAuthorisation of payments\u003C/span\u003E \u003Cbr\u003E\u003C/strong\u003EA minimum of two unrelated persons authorised by the Trustee Board must approve all banking withdrawals and payments. \u0026nbsp;\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe authorised signatories must be approved by each respective Group, District or County Trustee Board, whether or not the authorised signatories are Trustees. \u0026nbsp;\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.5.1.5 Sharing of accounts between charities\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003EBank accounts must be operated within one charity. As separate charities, Groups, Districts and Counties must not share or mix their bank accounts with each other, or with other charities. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.5.1.6 \u003Cspan class=\u0022NormalTextRun SCXW40438591 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EPayments for Scout related activities\u003C/span\u003E \u003Cbr\u003E\u003C/strong\u003EPayments for Scout-related matters should be made from a Scout bank account wherever practicable. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EIf necessary, payments for Scout-related costs may be made from an individual\u2019s personal bank account or credit card but the relevant Treasurer or administrator should reimburse, based on provision of appropriate receipts.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.5.1.7 Cash received at activities\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003ECash collected at activities may only be used as permitted in the relevant Trustee Board\u2019s cash handling and expenses policy.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.5.1.8 Surplus funds\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003EFunds not immediately required should be transferred into a suitable savings or investment account held in the name of the charity.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.5.1.9 Advance payments\u003C/strong\u003E\u003Cbr\u003ETrustee Boards may give volunteers or staff members \u201Ccash\u201D in advance if:\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003Eclear limits are set by the Trustee Board.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea process is in place to receive evidence of expenditure.\u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003EThis could include the use of preloaded \u2018expenses\u2019 cards or credit cards (with strict limits). Such cards must be:\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003Eissued in the name of the Group, District or County\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Eapproved by the Group, District or County Trustee Board\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Eissued to named individuals to ensure that each card holder is clear about their responsibility for use of the card issued to them is clear. \u0026nbsp;\u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003EAs with all other commitments, Trustees will be jointly and severally liable for expenditure incurred on such cards.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe Trustee Board must agree a card use policy\u00B9\u2075. Details are included\u0026nbsp;\u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/banking/\u0022 title=\u0022Banking\u0022\u003Ehere\u003C/a\u003E.\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e5-bank-accounts/","id":85589,"nodeName":"5e.5 Bank accounts","title":"Bank accounts","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Bank accounts","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU4OSJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e5-bank-accounts/"},{"number":"5e.6","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.6.1.1 Powers of investment\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003EThe Scout Association\u2019s own particular powers of investment are specified by its Royal Charter and apply only to The Scout Association itself and not to Groups, Districts and Counties. Unless therefore the powers of investment are specified in the formal Trust Instrument creating or governing any given Group, District or County, such powers of investment are governed by the relevant legislation:\u0026nbsp;\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EIn England and Wales \u2013 the Trustee Act 2000\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EIn Northern Ireland \u2013 the Trustee Act (Northern Ireland) 2001\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EIn Scotland \u2013 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities (Regulation and Administration) (Scotland) Act 2023\u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.6.1.2 \u003Cspan class=\u0022NormalTextRun SCXW21853315 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EInvestments are held in trust\u003C/span\u003E\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003EInvestments held on behalf of Groups, Districts or Counties must be registered in such a way as to show they are held on trust for that body and they are not the private property of the individuals, if any, appointed as trustees in relation to that investment.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.6.1.3 Use of special investment funds\u0026nbsp;\u003C/strong\u003E\u003Cbr\u003EGroups, Districts or Counties are advised to make full use of special funds which are established for investment by charities and which pay dividend income gross. In the (currently unlikely) event that any tax is deducted at source the tax should be reclaimed from HMRC by the relevant Treasurer. \u0026nbsp;\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003ENote that this will not apply in the case of those units operating in Scotland which have chosen not to register with OSCR who will, subject to the de minimis rules, be liable to corporation tax on such income.\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e6-investments/","id":85590,"nodeName":"5e.6 Investments","title":"Investments","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Investments","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU5MCJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e6-investments/"},{"number":"5e.7","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.7.1.1\u003C/strong\u003E\u003Cbr\u003EStatements of account and all accounting records must be preserved for at least six years from the end of the financial year in which they are made, or for such longer period as HMRC or other relevant body require.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EElectronic storage of accounting records is appropriate and allowed. The Trustees should ensure that records are appropriately secured, backed up and accessible even if members leave Scouts.\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e7-preservation-of-books-of-account/","id":85591,"nodeName":"5e.7 Preservation of books of account","title":"Preservation of books of account","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Preservation of books of account","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU5MSJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e7-preservation-of-books-of-account/"},{"number":"5e.8","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.8.1.1 UK Headquarters membership subscription \u003Cbr\u003E\u003C/strong\u003ETo meet the costs of UK Headquarters\u2019 services to the movement and the costs of organising and administering The Scout Association, and to meet The Scout Association\u0027s obligations to World Scouting, the Board of Trustees of The Scout Association requires a UK Headquarters\u2019 Membership Subscription to be paid for each member aged under 18 at the time of the annual membership census.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe amount of the membership subscription is decided annually by The Scout Association\u2019s Board of Trustees. It applies to the whole of the United Kingdom, and to all members of The Scout Association who live outside the United Kingdom. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe Board of Trustees also decides what proportion, if any, of the membership subscription is to be retained by the Country Scout Councils of Northern Ireland, Scotland and Wales towards the costs of their own Country Headquarters services.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.8.1.2 Local membership subscriptions \u003Cbr\u003E\u003C/strong\u003EIn addition, to meet local costs, the local Group, District and County may also charge a membership subscription. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EIn the case of Explorer Units partnered with a Group and operating using \u003Ca href=\u0022#\u0022 title=\u0022Explorer Scout Finance\u0022\u003EOperating Model 3\u003C/a\u003E then the Group will charge the membership subscription to each Explorer, and will pay the District membership subscription for each Explorer. The District Trustee Board must be aware of the membership subscriptions charged by the Group for Explorers.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.8.1.3 Collection and payment of membership subscriptions\u0026nbsp;\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EEvery Group, District and County is responsible for the collection and payment of the UK Headquarters\u2019 membership subscriptions together with any Country, County and District subscriptions in accordance with the numbers returned on the annual census return. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EPayments should be remitted to the District, County or Country Headquarters or UK Headquarters in line with the relevant Treasurer\u2019s instructions and not later than the date annually notified locally. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EMembership subscriptions may be collected from youth members or their parents by a method decided by the relevant Trustee Board. \u0026nbsp;\u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.8.1.4 Gift Aid or similar schemes \u003Cbr\u003E\u003C/strong\u003EEach United Kingdom Group and District is \u003Cstrong\u003Every\u003C/strong\u003E strongly encouraged to use the \u003Ca href=\u0022/about-us/support-scouts/gift-aid/\u0022 title=\u0022Gift Aid\u0022\u003EHMRC Gift Aid scheme\u003C/a\u003E for membership subscription payments made in respect of youth or other members by UK taxpayers. \u0026nbsp;\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EIn this connection it must be noted that those units operating in Scotland which are not registered with OSCR are NOT charities in Scottish law and cannot recover Gift Aid. For this reason, Scottish units are encouraged to carefully consider the advantages of registering as a charity. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EOutside England, Northern Ireland, Scotland and Wales, some governments operate their own scheme similar to gift aid. Where such a scheme exists, its use is \u003Cstrong\u003Every\u003C/strong\u003E strongly encouraged.\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e8-payment-of-the-membership-subscription/","id":85592,"nodeName":"5e.8 Payment of the membership subscription","title":"Payment of the membership subscription","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Payment of the membership subscription","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU5MiJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e8-payment-of-the-membership-subscription/"},{"number":"5e.9","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch4\u003E5e.9.1 Disposal of Group, District or County assets at amalgamation\u0026nbsp;\u003C/h4\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.1.1\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EIf two or more Groups, Districts or Counties amalgamate, the retiring Treasurers must prepare a statement of account at the date of the amalgamation. \u00A0\u003C/li\u003E\n\u003Cli\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EThe statement, together with all \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EGroup\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E, \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EDistrict\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E or \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ECounty\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E assets, supported by all books of account and vouchers, \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003Emust\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E be handed to the Treasurer of the \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EGroup\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E, \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EDistrict\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E or \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ECounty\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW119906096 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E formed by the amalgamation.\u00A0\u003C/span\u003E\u00A0\u003C/li\u003E\n\u003Cli\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EIf the receiving Treasurer considers it necessary, after consultation with the \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ETrustee\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E Board, they \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003Emust\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E ask the \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ETrustee\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW95605044 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E Board to appoint an appropriate person to examine the accounts.\u00A0\u003C/span\u003E\u00A0\u003C/li\u003E\n\u003C/ol\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003E5e.9.2 Disposal of District or County assets at splitting \u0026nbsp;\u003C/h4\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.2.1\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003E\u003Cspan class=\u0022NormalTextRun SCXW17604456 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EPOR 5e.9.2 does not apply to \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW17604456 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EGroups\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW17604456 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E.\u003C/span\u003E\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EIf a District is split into two or more separate Districts, or into parts which will be amalgamated with other Districts, the assets of the District should be divided into proportions approximately represented by the member numbers of each part after splitting. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EIf a County is split into two or more separate Counties, or into parts, which will be amalgamated with other Counties, the assets of the County should be divided into proportions approximately represented by the member numbers of each part after splitting. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EThese proportions of the District or County assets should then be transferred to the Districts or County, which become responsible for those parts of the old Districts or County. \u0026nbsp;\u003Cbr\u003EThis should normally be done under the supervision of UK Headquarters. \u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003E5e.9.3 Disposal of assets at closure of a Group, District or County\u0026nbsp;\u003C/h4\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.3.1\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EIt is important to note that closure of a Group, District or County may be the result of a merger of Groups or Districts or Counties. \u0026nbsp;In these situations, two or more charitable entities are closed and are replaced by one new charity.\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EIf a \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EGroup\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E, \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EDistrict\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E or \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ECounty\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E is closed, the Treasurer \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003Emust\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW87820773 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E prepare a statement of account at the effective date of closure.\u0026nbsp;\u003C/span\u003E\u0026nbsp;\n\u003Cul\u003E\n\u003Cli\u003EFor a Group, the statement, together with all assets, must be handed to the District Treasurer as soon as possible after the closure date and must be supported by all books of accounts and vouchers. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EFor a District, the statement, together with all assets, must be handed to the County Treasurer as soon as possible after the closure date and must be supported by all books of accounts and vouchers. \u0026nbsp;\u003C/li\u003E\n\u003Cli\u003EFor a County, the statement, together with all assets, must be handed to the Country and UK Headquarters as soon as possible after the closure date and must be supported by all books of accounts and vouchers. \u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/li\u003E\n\u003Cli\u003EThe Treasurer must ensure that the statement of account is properly independently examined or audited as appropriate.\u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003E5e.9.4 Assets and liabilities remaining after closure of a Group, District or County\u0026nbsp;\u003C/h4\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.4.1 Policy statement underpinning this section 5e.9.4\u003Cbr\u003E\u003C/strong\u003EIn the unlikely event that liabilities remain after the closure of a Group, District, or County then - to the extent that these liabilities exceed the value of any assets (including those already transferred under POR 5e.9.3) - there is no automatic transfer of those net liabilities to another entity. \u00A0\u003C/p\u003E\n\u003Cp\u003EAny such outstanding net liabilities will therefore be the responsibility of the Trustees of the closed Group, District, or County. However, the relevant District, County, or Country Headquarters may, at their discretion, choose to provide financial support where their Trustees consider it to be in the best interests of their charity.\u00A0\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.4.2 Net assets\u00A0\u003C/strong\u003E\u003Cbr\u003ENet assets are where, after closure, total assets are greater than total liabilities:\u00A0\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003ENet assets of a Group automatically pass to the District Scout Council which may use or dispose of these at its absolute discretion solely for the purposes of scouting. \u00A0\u003C/li\u003E\n\u003Cli\u003ENet assets of a District automatically pass to the County Scout Council, which may use or dispose of these at its absolute discretion solely for the purposes of scouting.\u00A0\u003C/li\u003E\n\u003Cli\u003ENet assets of a County automatically pass to the Country Headquarters, which may use or dispose of these at its absolute discretion, solely for the purposes of scouting. \u00A0\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.4.3 \u003Cspan class=\u0022NormalTextRun SCXW110702707 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 data-ccp-parastyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;d5e0e509-5f10-562b-9587-a1fb7b61002b|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,134224900,\u0026quot;false\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,335559739,\u0026quot;0\u0026quot;,335559738,\u0026quot;240\u0026quot;,335559682,\u0026quot;1\u0026quot;,335559683,\u0026quot;2\u0026quot;,335560102,\u0026quot;9\u0026quot;,134245418,\u0026quot;true\u0026quot;,469777804,\u0026quot;5e.%1\u0026quot;,469777803,\u0026quot;left\u0026quot;,469777815,\u0026quot;multilevel\u0026quot;,469769242,\u0026quot;65533,0\u0026quot;,335559685,\u0026quot;2269\u0026quot;,335559991,\u0026quot;1701\u0026quot;,536884268,\u0026quot;{46bf78b4-4e28-56ef-b4ad-2f6010b8ba54}{1}\u0026quot;,335552541,\u0026quot;0\u0026quot;,469775450,\u0026quot;Level 3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003ENet liabilities\u003C/span\u003E\u00A0\u003C/strong\u003E\u003Cbr\u003ENet liabilities are where, after closure, total assets are less than total liabilities:\u00A0\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EIf after the closure of a Group there are net liabilities, then these remain the responsibility of the closed Group\u2019s Trustees.\u00A0\u003C/li\u003E\n\u003Cli\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022 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3\u0026quot;,201340122,\u0026quot;2\u0026quot;,134234082,\u0026quot;true\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3\u0026quot;,335572020,\u0026quot;1\u0026quot;,134245529,\u0026quot;true\u0026quot;,469777929,\u0026quot;Level 3 Char\u0026quot;,469778324,\u0026quot;Level 1\u0026quot;]}\u0022 data-ccp-parastyle-linked-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;e7f11623-d01d-503d-8558-b37fa0cf3e0e|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;3\u0026quot;,469777841,\u0026quot;Nunito Sans\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;\u6E38\u660E\u671D\u0026quot;,469777844,\u0026quot;Nunito Sans\u0026quot;,469769226,\u0026quot;Nunito Sans,Arial,Calibri\u0026quot;,268442635,\u0026quot;22\u0026quot;,469775450,\u0026quot;Level 3 Char\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;Level3Char\u0026quot;,335572020,\u0026quot;1\u0026quot;,134231262,\u0026quot;true\u0026quot;,201341986,\u0026quot;3\u0026quot;,335551500,\u0026quot;0\u0026quot;,469777929,\u0026quot;Level 3\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EIf after the closure of a \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EDistrict\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E there are net liabilities, then these remain the responsibility of the closed \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003EDistrict\u2019s\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003ETrustees\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW227476231 BCX8\u0022 data-ccp-parastyle=\u0022Level 3\u0022\u003E.\u003C/span\u003E\u00A0\u003C/li\u003E\n\u003Cli\u003EIf after the closure of a County there are net liabilities, then these remain the responsibility of the closed County\u2019s Trustees.\u00A0\u003C/li\u003E\n\u003C/ol\u003E\n\u003Cp\u003EHowever, the relevant receiving District, County, or Country Headquarters may, at their discretion, choose to provide financial support where their Trustees consider it to be in the best interests of their charity.\u00A0\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003E5e.9.4.4 Other considerations following closure\u00A0\u003C/strong\u003E\u003C/p\u003E\n\u003Col style=\u0022list-style-type: lower-alpha;\u0022\u003E\n\u003Cli\u003EIf there is any reasonable prospect of the Group, District or County being revived, the disposition of these assets and liabilities may be delayed by the respective Trustee Board for such a period as it thinks proper with a view to returning them to the revived Group, District or County. \u00A0\u003C/li\u003E\n\u003Cli\u003EThe Trustee Board of the receiving entity must ensure the preservation of the statements of account and all accounting records of the Group, District or County which has been closed. This will be within the timeframes indicated within the receiving entity\u2019s Data Retention Policy but should normally be at least six years.\u00A0\u003C/li\u003E\n\u003C/ol\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e9-disposal-of-assets/","id":85593,"nodeName":"5e.9 Disposal of assets","title":"Disposal of assets","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Disposal of assets","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU5MyJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e9-disposal-of-assets/"},{"number":"","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u00B9 Transition: Changes in POR normally take effect from their date of publication in POR. However, the formal change to the presentation of accounts described in this POR 5e.2.2.2 must be implemented to reflect the financial year which ends during 2027. \u003Cbr\u003EGroups, Districts and Counties that wish to adopt this change earlier may do so at their discretion. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u00B2The SORP is currently under review and we anticipate that the updated edition will be available during 2026. On this basis, we expect POR in Autumn 2026 to reflect the updated SORP. \u0026nbsp;\u003Cbr\u003EUntil POR is updated, the thresholds and other guidance in this edition of POR must be followed.\u003C/p\u003E\n\u003Cp\u003E\u00B3The transition guidance noted as part of POR 5e.3.1.1(a) also applies here.\u003C/p\u003E\n\u003Cp\u003E\u2074Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed.\u0026nbsp;However, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u2075\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31/independent-examination-of-charity-accounts-trustees#appendix\u0022 target=\u0022_blank\u0022 title=\u0022Appendix: Independent examiners\u2019 professional qualification requirements\u0022 data-anchor=\u0022#appendix\u0022\u003Ehttps://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31/independent-examination-of-charity-accounts-trustees#appendix\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003E\u2076Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u2077Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u2078\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.oscr.org.uk/guidance-and-forms/independent-examination-a-guide-for-independent-examiners/section-4-who-can-act-as-an-independent-examiner/\u0022 target=\u0022_blank\u0022 title=\u0022OSCR External scrutiny\u0022\u003Ehttps://www.oscr.org.uk/guidance-and-forms/independent-examination-a-guide-for-independent-examiners/section-4-who-can-act-as-an-independent-examiner/\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003E\u2079Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed.\u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u00B9\u2070Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u00B9\u00B9\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/media/1411/20190703-arr07-guidance-for-independent-examiners-v20.pdf\u0022 target=\u0022_blank\u0022 title=\u0022Guidance for independent examiners\u0022\u003Ehttps://www.charitycommissionni.org.uk/media/1411/20190703-arr07-guidance-for-independent-examiners-v20.pdf\u003C/a\u003E \u0026nbsp; (section 3.1)\u003C/p\u003E\n\u003Cp\u003E\u00B9\u00B2Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u00B9\u00B3Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u00B9\u2074Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u00B9\u2075Transition: \u0026nbsp;Amendments to POR take effect from their date of publication. The revisions relating to expense cards have been developed around regulatory guidance. Trustee Boards that have already authorised the use of expense cards should align their practices with these rules as soon as practicable, and no later than 31st December 2026.\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/footnotes/","id":89453,"nodeName":"Footnotes","title":"Footnotes","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Footnotes","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84OTQ1MyJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/footnotes/"}],"id":85584,"nodeName":"5e. Local finance of Groups, Districts and Counties","title":"e. Local finance of Groups, Districts and Counties ","type":"pORChapter","image":null,"assets":null,"headerOptions":{"headerTitle":"e. Local finance of Groups, Districts and Counties ","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU4NCJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/"}