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Funds administered by sections, and other teams or sub-teams in the Group, District or County

5e.4.1.1 Administration of funds 

  1. Any 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. 
  2. Subscriptions 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.  
  3. The receiving Treasurer or their nominee must make the necessary records and pay the money into the agreed bank account(s) as soon as practicable.  

5e.4.1.2 Maintenance of cash accounts 
Each 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.

5e.4.1.3 Teams with their own bank accounts 
If 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.