Appendix 3

WORK PROGRAMME FOR A SCRUTINEER OR ADDITIONAL WORK FOR AN INDEPENDENT EXAMINER

• Check cash book(s) balance at the start of the year agrees with previous accounts.
• Vouch a selection of payments including reimbursement of expenses.
• Vouch a selection of receipts.
• Test entries with bank statements.
• Obtain a copy of bank reconciliation(s), check and agree with bank statement(s).
• Test additions in cash book(s) and other accounting records.
• Check figures entered on accounts from cash book(s)/day books via summaries or ledgers if necessary.
• Ensure all activities (including all Sections) have been accounted for and included in the above tests. If not, ensure notes to the accounts disclose this or state it in the scrutineer’s/external examiner's report to the Trustees.
• Obtain written confirmation of cash balances held by officers (i.e. any floats etc).
• Inspect vehicle log books.
• Obtain confirmation that deeds, share certificates etc. are held securely by the holders, such as The Scout Association Trust Corporation, bankers, solicitors, etc.
• Review liabilities for reasonableness and test documentation.
• Review assets for reasonableness.
• Confirm that a stock count has been made of major items of equipment, badge stocks, etc.
• Read relevant Minutes.
• Confirm no income or receipts were subject to special restrictions which need to be shown in the accounts.