{"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/"}