Accounting and Reporting

The factsheet Accounting & Audit Requirements for Group, Districts, Counties/Areas and Scottish Regions explains when a scrutiny, independent examination or audit is necessary.

Here we provide specimen spreadsheet for receipts and payments (single fund) for groups, districts and counties/areas, where income is less than 100,000.

Here we provide a specimen spreadsheet for receipts and payments (multi fund) for groups, districts and counties/areas, where annual income is equal to or less than £249,999 in England, Wales and Scotland an equal to or less than £250,000 in Northern Ireland.

This template should be used by the independent scrutineer of annual accounts with a total annual income under £24,999 in England and Wales only.

Use the templates for a group, district or county/area trustees' annual report. This includes specimen reserves and investments policies.

The template is also available in PDF >

Members in Scotland can use the template from Scout Scotland resources >

Template for the independent examiner's report to the trustees.