{"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/"}