Helpful information about finance
Unit funds are entrusted for safekeeping to
the unit Leader, who is responsible for seeing that a proper
account of these funds is kept and independently reviewed annually.
You do not have to keep the accounts yourself: you can ask a member
of your team, a parent, affiliate member, or other person who has
the right experience and knowledge to do it on your behalf.
Maintaining proper accounting records is a legal obligation of all
those who handle charity money. If the income is below £10,000 a
year, an independent review of a unit's accounts is required by
Girlguiding UK. When the income is above £10,000, it is a legal
obligation to obtain an in-depth review of the accounts.
This resource contains a simple form of unit
accounts, which is the minimum standard of record-keeping for all
units. Those with more experience may prefer a more advanced form
of book-keeping.
Please note that all Units in Scotland have
different obligations if they are registered as a charity with
Office of the Scottish Charity Regulator (OSCR). Scottish units
should therefore refer to the Scottish Unit Charity
Handbook, which has been circulated to all units and Counties
in Girlguiding Scotland.
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