RevisionSchedule

Revision Date Description

A 01/04/2018 DocumentIssued

# 09/10/2017 DocumentIssued

Finance Handbook for Scout Groups

Date: April 2018

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ContentsScoutingIrelandMission.............................................................................................................................................4

Preamble.....................................................................................................................................................................5

AimofScoutIrelandFinanceHandbook.....................................................................................................................5

RoleoftheTreasurer..................................................................................................................................................6

Summary.................................................................................................................................................................6

FinanceSupportTeam.........................................................................................................................................6

SkillsandAttributes.............................................................................................................................................6

KeyGoals.............................................................................................................................................................6

Accountability,TransparencyandResponsibility........................................................................................................7

Transparency&Communication.............................................................................................................................7

BUDGETING.................................................................................................................................................................8

FinancialRisk...........................................................................................................................................................8

BankAccounts.............................................................................................................................................................9

OPENINGBANKACCOUNTS....................................................................................................................................9

OPERATINGTHEBANKACCOUNT(S).......................................................................................................................9

Controlsforpaymentsmadebycheque...........................................................................................................10

Controlsforpaymentsbydebitcard,creditcardandchargecards.................................................................10

OnlineBanking......................................................................................................................................................11

Controlsforpaymentsbydirectdebit,standingorderandBACS/SEPAdirectcredit,EF.................................11

Controlsforpaymentsincash...............................................................................................................................12

BankingGuidelinesinSummary........................................................................................................................12

ACCOUNTS.................................................................................................................................................................14

GroupAccounts.....................................................................................................................................................14

CountyAccounts...................................................................................................................................................14

ProvincialAccounts...............................................................................................................................................14

REVIEW/AUDIT..........................................................................................................................................................15

Queries..................................................................................................................................................................15

INCOME&CASHHANDLING......................................................................................................................................16

FUNDRAISING...........................................................................................................................................................17

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General..................................................................................................................................................................17

FundraisingCodeofGoodPractise–CharitiesInstituteofIreland......................................................................17

CharitableDonations.............................................................................................................................................17

Donationsthatqualifyfortaxrelief..................................................................................................................17

DonorsmustcompleteformCHY3-EnduringCertificatewhichcoversaperiodofuptofiveyears................18

TaxClearanceCert.................................................................................................................................................18

Expenditure...............................................................................................................................................................19

EXPENSEPOLICY....................................................................................................................................................19

Summary...........................................................................................................................................................19

AdministrationandProcedure..............................................................................................................................19

PAYMENTPROCESSES...........................................................................................................................................20

YEARENDACCOUNTS...............................................................................................................................................21

Summary...........................................................................................................................................................21

AGMTIMELINESANDANNUALRETURNSTOSCOUTINGIRELAND...........................................................................22

ASSETS.......................................................................................................................................................................23

Summary...............................................................................................................................................................23

ASSETSONTHEDISSOLUTION/CLOSUREOFASCOUTGROUP.............................................................................23

TAXES........................................................................................................................................................................24

CommunicationofupdatesofFinanceHandbook....................................................................................................25

BestPracticeGuidelines............................................................................................................................................26

Appendix1:JobDescription:GroupTreasurer.........................................................................................................27

Appendix2:JobDescription:CountyTreasurer........................................................................................................28

Appendix3:JobDescription:ProvincialTreasurer....................................................................................................30

Appendix4:LettertoBank–GroupceasingtoOperate..........................................................................................32

Appendix5:LettertoBank–ChangeofGroupName..............................................................................................33

Appendix6A:GROUPINCOMEANDEXPENDITUREACCOUNT.................................................................................34

APPENDIX6B:GROUPTREASURERSSTATEMENT......................................................................................................35

APPENDIX6C:BANKRECONCILIATIONTEMPLATE.....................................................................................................36

Appendix:7:SectionMonthlyCashControlForm....................................................................................................37

Appendix8A:SectionProgrammeEventBudgetTemplate......................................................................................38

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Appendix8B:GroupOverallAnnualBudgetTemplate.............................................................................................39

Appendix8C:ScoutCountyAnnualBudgetTemplate..............................................................................................40

Appendix9:ExpenseClaimForm:.............................................................................................................................41

Appendix10:AssetRegister......................................................................................................................................42

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Scouting Ireland Mission ScoutingIrelandisdedicatedtoenablingandempoweringyoungpeopletorealisetheirpotential,throughitscorevaluesbasedontheScoutPromiseandLaw,fosteringactivecitizenshipandhelpingcreateabettercommunity;societyandworld.

OurMissionwillbeachievedby:

FacilitatingyoungpeopleintheirownpersonaldevelopmentProvidingthemwiththeopportunitiestolead

FosteringthecorevaluesoftheScoutPromiseandLawandactivecitizenshipamongourYoungPeople

VisionForScoutingIreland:ScoutingIrelandtobeIreland’sleadingeducationalyouthorganisationandbeseenasinnovative,influential,anddynamicandmakingarealcontributiontolocalcommunities,acrosstheislandofIreland.

Withaninclusiveandprogressiveculture(basedonScoutLawandPromise)youngpeoplearefulfillingtheirpotential,facilitatedbyAdultVolunteerswhoarecommittedtotheyoungperson’seducationandpersonaldevelopment.

EmpoweringyoungpeopletoreachtheirfullpotentialCommunitybasedorganisation

FaithrespectfulandvaluesbasedorganisationImprovingtheworld

Equality,diversityandinclusivityScoutingIrelandStrategicPlan

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Preamble

Financial controls are essential to any business, be it commercial, not for profit or a charity.Not only do theysafeguardtheOrganisationfromaccidentalorfraudulentmismanagementbuttheyalsofacilitatethedevelopmentof clear policies and procedures to assist the management – as well as help volunteers to understand theirresponsibilitiesintheday-to-dayrunningofthebusinessoftheOrganisation.

Underpinning all financial management systems is a series of financial policies and procedures which guideoperationsandlayouthowyourOrganisationusesandmanagesitsmoney.Afinancialproceduresmanualbringsall these together inonedocument. It helps to establish financial controlswithin theOrganisation that ensureaccuracy,timelinessandcompletenessoffinancialdata.

Aim of Scout Ireland Finance Handbook

Thismanualhasbeenpreparedtohelp

• GroupTreasurersandGroupLeaders,• CountyTreasurersandCountyCommissioners,• ProvincialTreasurersandProvincialCommissioners,• Toensurethatthereareappropriatefinancialprocedures,controlsanddocumentationinplacewithin

theirGroup,Countyand/orProvince.•

Itsetsoutsomebasiccontrols,whichmustbeimplementedatGroup,CountyandProvinciallevelandprovidesguidancevariousfinancialfunctionsandtransactions.

ItalsoprovidessomebasicformatsforfinancialstatementsthatshouldbepreparedbyeachGroup.

ThisdocumentshouldbereadinconjunctionwiththeConstitutionandRulesofScoutingIrelandandbypayingspecificreferencetopolicydocumentSID11/03.Thisfinancemanualiswrittenwithinthecontextofthe“Group”beinganentitywithinScoutingIrelandandnotaseparatelegalentity,comprisingmembersofScoutingIrelandwhoarepartoftheGroup.

• CountyCommissionersandCountyTreasurers,ProvincialCommissionersandProvincialTreasurersshouldusetheprinciplessetoutinthisdocumenttoenablethemtoprovideappropriateassistancetoGroupstoensurethatthereareappropriatefinancialprocedures,controlsanddocumentationinplacewithintheScoutGroupandalsotheirScoutCountyandProvince.

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Role of the Treasurer

Summary • ManagetheFinances• Reportbankbalancesateachmeeting• ReportIncome&Expenditure• ManageALLBankAccounts• ProduceAnnualAccounts/Endofprojectaccounts• ManagetheBudgetaryProcess• EnsureTaxCompliance• TackleanyfinancialissuesAStheyarise• KnowthatyouaresupportedbytheFinanceSupportTeam-itisimportantthatyouhavecontact

detailsforyoursupportpeople

Finance Support Team NationalTreasurerProvincialTreasurersFinancialControllerAssistantAccountant

Skills and Attributes

• becapableofhandlingfiguresandcash• haveanorderlymindandmethodicalwayofthinking• haveexperienceindealingwithlargesumsofmoneyandbudgets• haveexperienceoffinancialcontrolandbudgeting• haveaneyefordetail• experienceusingexceloraccountingsystemsanadvantage• bookkeepingexperienceanadvantage

Key Goals • Keepitsimple.Wedon’tneedlargecorporationpoliciesandprocedures.We'reallvolunteerswithvery

fulllives.• TheTreasurer;collectsmoney,makesdeposits,receivesexpensereports,paysbills,writescheques(with

acosignatory!)• TheTreasurer,withinputfromtheteam,createsandmanagesthebudget.UpdatesandpublishesScout

accountrecords.Reviewsbankstatements;Balancesthebooks;Createseventsurplus/deficitsummaries• TheTreasurerholdsultimateresponsibilityfortheforfinancefunctionfortheproject• Preparesaplanandbudgetforrenewalofequipment• Ensuresthatpurchasingproceduresarefollowed

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Accountability, Transparency and Responsibility

Transparency & Communication

Openlyshareinformation

• Ifateammemberwishestoseethedetailedfinances,thisshouldbefacilitated.AsTreasureryoumaywishtowalkthemthroughthedocumentstoavoidmisunderstandingsorquickjudgmentsandtounderstandwhytheyareasking.(ifthereisanunderlyingissueasTreasurer,youshouldbemadeaware)

• Don'tautomaticallysendthedetailedfinancesouttoeveryone.Financesandfinancialstatementstaketime,experienceandcontexttounderstand.Financialreportswithouttherelevantsupportinginformationcanbemisinterpreted.

• Reviewbothlargeexpendituresandnon-standardexpenditureswiththeTeamBEFOREandAFTERspendingthemoney.

• BringprintoutsofIncome&Expendituretomeetings.• SharefinancialsummarieswiththeTeam.• Bringprint-outsofbankstatementsandincome&expendituretothemeetings.

WalktheTeamthroughthefinancialstatements...linebyline.

• TheGroupTreasurerisprimarilyresponsibleformanagingthefinancialaffairsoftheScoutGroup.

Aspartofthefunctionhe/shereportstotheGroupLeader,ScoutGroupCouncilandtotheCountyTreasurer.

o SeeGroupTreasurerJobDescriptionattachedinAppendix1.

• TheCountyTreasurermanagesthefinancialaffairsoftheScoutCounty.

AspartoftheirroletheyworkwiththeGroupTreasurerstoassistthemimplementtherulesandregulationsoftheAssociationandensurecompliancewithallrelevantlegislationincludingtheCharitiesAct.

o SeetheCountyTreasurerJobDescriptionattachedinAppendix2.

TheCountytreasurercanmeetwiththeGroupTreasurersannuallytoassistthemtomeetthefinancialreportingguidelinesoftheassociation.

TheCountyTreasurercanmeetwithindividualGroupTreasurersandGroupLeadersifrequiredtoprovideassistancetoGroups.

• TheProvincialTreasurermanagesthefinancialaffairsoftheScoutProvince.

AspartoftheirroletheyworkwiththeCountyTreasurerstoenablethemtocompletetheirrolesandassistthemtoimplementtherulesandregulationsoftheAssociationatCountyandGrouplevel.

o Seeappendix3fortheJobDescriptionoftheProvincialTreasurer.

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BUDGETING

Financial Risk Whenpreparingabudgetitiswisetoagreea“viability”pointwiththeteam,thisisparticularlyrelevantwhenbudgetingforexample:summercamps,internationaltrips,countyandprovincialevents.

*CountyorProvincialeventswithaturnoverinexcessof€50,000requiretheapprovaloftheNationalManagementCommittee/BoardofDirectorsofScoutingIrelandasitposessignificantfinancialrisktotheorganisation.

Assessactualandprojectedincomeandexpenditureregularlytoensurethatyouareontargetwithbudget

Ifaprojectisnotfinanciallyviablehaveproceduresdocumentedthatincluderefundstoparticipants,cancellationofservicesandgoodsandensurethatthisismadeavailabletoallpartiesatthetimeofengagement

• Projectincome:fees,fundraising,grantsetc.• Prioritiseexpenditure• Budgetshouldbediscussedanddevelopedbyteaminlinewithavailablefinancesandexpenditure

commitmentsBudgetshouldbeadheredto• Out-of-Budgetexpendituremustbeapprovedbytheteamandmayrequireadditionalfundraising• Beconsciousofbeingfair• Providesupportinginformationbeforetheannualplanningsession.Suchasyearendbankbalanceand

prioryearIncome&Expenditure.• Createanestimatedbudgetbasedonpastactualspending.

• TheGroupTreasurer,inconjunctionwiththeGroupLeader,isresponsibleforpreparinganannualbudgetfortheGroup.

• Thebudgetshouldforecastspendingfortheyear,incomefortheyear,capitalprojects(includingfixedassetpurchases)andincomeandexpenditureforlargerevents.

• Foreaseofusebudgetsshouldbepreparedonacashbasis.(Depreciationofassetsheldisnotrequired)

• Forfundraisingeventstheexpectedrevenuetobegeneratedfromtheevent,togetherwiththeassociatedcostshouldalsobeforecast, inadvanceofcommencingtheevent. IfnoteffectivelymanagedGroupscangeneratealargeamountofcashfromfundraisingeventswithlittleornocontrolonhowcostsaremonitored.Consequentlyitisrecommendedthataseparatebudgetispreparedforalllargescalefundraisingevents.

• LargescaleeventssuchasSection/GroupCampsmusthaveaseparateeventbudgetpreparedandapprovedbytheTreasurerinadvanceoftheeventtakingplace.Alleventexpenses(includingcostsincurredbyscouterstoattendtheevent)mustbeincludedsothatarealisticcostperpersoncanbeaccuratelycalculated.

• It isrecommendedthatshouldaneventcostsmorethan€500torun;abudgetshouldbepreparedbytheSectionleaderandapprovedbytheGroupTreasurerinadvance.

• SamplebudgettemplatesforuseatSection,GrouporCountylevelareincludedinAppendix8.

• CountyandProvincialTreasurerswillpreparebudgetsannuallyaspertheirjobdescriptions.

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Bank Accounts

OPENING BANK ACCOUNTS • BankAccountscanbeheldwithanyfinancialinstitution(i.e.Banks,CreditUnions,andPostOfficeSavingsetc).

• AllGroupBankAccounts(includingonlinepaymentoptions)mustbeopenedfollowingaresolutionpassedataScoutGroupCouncilMeeting.

• AllScoutCountyBankAccounts(includingonlinepaymentoptions)mustbeopenedfollowingaresolutionpassedataScoutCountyManagementMeeting.ScoutCountyBankAccountsareavailablebycontactingNationalOffice(FinancialController)astheseaccountshavealreadybeenopenedforeachScoutCounty.

• AllScoutProvinceBankAccounts(includingonlinepaymentoptions)mustbeopenedfollowingaresolutionpassedataPMSTmeeting.

• Allbankaccountsshallincludethewords“ScoutingIreland”andthenameoftheGroupinthetitle.e.g.“ScoutingIreland-72ndDublinO’ConnellStreet”or“72ndDublinO’ConnellStreetScoutingIrelandGroup”

• Allbankaccounts(includingbankingonlineaccounts)shallrequireaminimumof2signaturesforeachandeverytransaction.

• ScoutGroupscanhaveasmanybankaccountsasisreasonablyrequiredforthemtocarryonthebusinessoftheScoutGroup.AsaminimumthefollowingtypesofAccountsshouldbeinoperation:

o abusinesscurrentAccounto aSavings/DepositAccounto Camp/EventAccountso Onlinebankingfacilities

• SampleletterstobeprovidedtobanksarelistedinAppendix4&5.

o ThelettersshouldbeprintedonofficialGroupHeadedpapero BesignedbyeithertheGroupLeaderorGroupTreasurerandoneothersignatoryoro TheGroupLeaderandGroupTreasurero AresolutionmustbeapprovedbyScoutGroupCounciltoopenabankaccount

• ScoutingIrelandsupportstheuseofonlinebankingfacilitiesatGroup,CountyandProvincialleveltoallowtreasurersmanagethefinancialaffairsandeffectivelycarryoutthebusinessoftherespectiveentity.

• ScoutingIrelandisaregisteredCharitysofeesapplicableonbankaccountscanvarydependingonthefinancialinstitution.

• Feestructureandaccesstothefinancialinstitutionfortheaccountsignatoriesshouldbeconsideredwhenopeningbankaccounts.

ForGroupsinexistencepriortotheformationofScoutingIrelandthathaveexistingbankaccounts,theyallmustbeputundertheoperationalcontroloftheGroupTreasurerandhavethenameschangedtoincludethewordingScoutingIreland.Theintentofhavingthename“ScoutingIreland”includedistoensurethatinthe,hopefully,unlikelyeventthattheGroupclosesthatthebankaccountdoesnotbecomeadormantaccountanddoesnotgetdealtwithinaccordancewiththerulesgoverningsuchaccounts.Onimplementationofthispolicydocument;GroupTreasurersmustensurethattheletterssetoutinappendix4and5aresenttothefinancialinstitutionwheretheGroupholdstheiraccounts.

OPERATING THE BANK ACCOUNT(S) • AtScoutGrouplevel,theGroupTreasurerisresponsiblefortheGroup’sfinances,monitoringallbankaccounts

andimplementingcontrolsoverpaymentsandreceipts.

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• At Scout County level, the County Treasurer is responsible for the Counties finances, monitoring all bankaccountsandimplementingcontrolsoverpaymentsandreceipts.

• At Provincial level, the Provincial Treasurer is responsible for the provincial finances, monitoring all bankaccountsandimplementingcontrolsoverpaymentsandreceipts.

• AllbankAccountsmustbereconciledbytherespectiveTreasurerataminimumeveryquarter.o Bestpracticewouldbetoreconciletheoperatingaccountsmonthlyandallotherbankaccountsquarterly

asaminimumstandard.

• AnyGroup Section / Event Bank Accountsmust be reconciled and reported on by the Group Treasurer inconjunctionwiththeSectionLeader/Eventcoordinator.o AnyCountyorProvincialeventBankAccountsmustbereconciledbytherespectiveTreasureraspertheir

jobdescription.

• TherespectiveTreasurermusthavefulloperationalcontrolofallbankaccounts.

Controls for payments made by cheque

Bankmandatesshouldrequiretwosignatures,oneofwhichbeingthatofthetreasurer.ClearauthoritylimitsshouldapplyandtheapprovaloftherespectivegoverningcouncilsbeitatGroup,CountyorProvinciallevelshouldbesoughtpriortothepaymentbeingmade.

Inallcasesthereareanumberofbasiccontrolsthatshouldbeinplace,including:

• ensuringchequebooksarekeptinasecureplace;• regularreviewofbankmandatesandauthoritylimits;• prohibitiononthesigningofblankcheques;• promptrecordingofpaymentsincashbooksincludingdetailsofthechequenumber,natureofthe

paymentandthepayee;and• Obtainingdocumentationtosupportthevalidityofthepaymentincludingrelevantinvoicesand

confirmationthatthegoodsorserviceshavebeenreceived.

Controls for payments by debit card, credit card and charge cards

Increasinglypaymentsarebeingmadeusingdebitcards,creditcardsandchargecards.Thesepaymentcardscanprovideconveniencebutitisimportantthatcontrolsareinplacetoensuretheircorrectuse.

Debitcardschargebankaccountsdirectlyandpaymentsthereforehaveanimmediateimpactonbankbalances;theirmisuseorlosscanbeextremelyserious.Creditandchargecardpaymentsareinvoicedmonthlyandthereissomeabilitytointerveneinthecaseofmisuse,butcontrolsstillneedtobeinplaceovertheiruse.

*Anonlinebankingfacilityallows24/7accesstobankbalancesandtransactionswhichaddsfurthercontroltotheuseofdebit,creditandchargecards.

Usedproperlythesemethodsofpaymentaregenerallyconsideredtobesafe,butitisrecommendedthatcertaincontrolsareputinplace,including:

• settingaclearpolicyfortheuseofpaymentscards,thecriteriafortheirissue,spendinglimitsandtheirsecurity;

• consideringtheneedtoplacerestrictionson,forinstance,thetypesofretailerswherethecardsmaybeused,e.g.blockingtheiruseinrestaurants,foodretailersoroncertainwebsites;

• communicatingthepolicyfortheuseofpaymentcardsclearly,inwriting,toallusingthem;• ensuringpaymentscardsarecancelledanddestroyed,iftheindividualceasestoholdthetheirposition

withintheGroup,CountyorProvinceoriftheauthorisationofthecard’suseiswithdrawn;• ensuringthatdebitcardexpenditureissupportedbyavoucherand/orinvoiceandrecordedandanalysed

inaccountingrecords;

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• Copiesofallcreditorchargecardstatementsbeingsentdirectlytothecharity’sfinanceteamandnottheindividualcardholder.Thestatementsareusedtorecordandanalysetransactionsintheaccountingrecordsandarematchedwithsupportingvouchersandinvoicesprovidedto,orobtainedby,holdersofcards;

• Periodicreviewofcardusetoensureconsistencyofusewithsetpolicies.

Online Banking

Controls for payments by direct debit, standing order and BACS/SEPA direct credit, EF

Theuseofchequestomakepaymentsisdiminishingwiththeuseofelectronicpayment.Bankshavedevelopedsoftwarethatallowstheprovisionformorethanonepersontoauthorisepayments.Suchdual-authorityoptionsrequiretwouserstocompleteaBACS/SEPAtransaction.Groups,CountiesandProvincesshouldasktheirownbankingproviderfordetailsoftheirownsimilardual-authorityoptions.Theguidelinesforchequeanddirectpaymentsshouldbeappliedwhenusingonlinebankingfacilities.

ScoutingIrelandsupportstreasurersatGroup,CountyandProvincialleveltoenablethemtoimplementcosteffective,environmentallyfriendlyprocessesandprocedurestoeffectivelycompletethefunctionoftreasurerinanefficientandtimelymanner.WeacknowledgethattheEffectiveuseoftechnologywillenableTreasurerstosetupandmaintain:

• EFTPayments(ElectronicFundtransfers)/StandingOrdersandorDirectDebitPayments.

• CardPaymentsormobilemoneytransfers.

• Emailandscanningfacilitiestosendandreceiveremittanceadvices,andsendreportsfromGrouptoCountytoProvince.

• OnlineBankingtoaccessbankaccountdetailsandmonthlystatementsandmakepaymentsefficiently.

Annual returns submitted on timewill enable treasurers to ensure their ScoutGroup, County and or Provinceremainscompliantwithallcurrentlegislation.

Itisoftenconvenienttomakepaymentsbydirectdebit,standingorderandBACSdirectcredit.Theseareallsafewaysofmakingpaymentsprovidedthatappropriatecontrolsareinplace.ThesecontrolsshouldprovideassurancethatdirectpaymentsareonlymadeforexpenditureproperlyauthorisedandincurredbytheGroup,CountyorProvince.Controlsshouldensurethatpaymentsareonlymadewhenauthorisedandthatpaymentsareaccuratelyrecordedintheaccountingrecords.

Thedifferencebetweendirectdebitsandstandingordersisthatthebankaccountholderistheonlypartytothearrangementwhocanmakechangestotheamountorcollectiondateofastandingorder.Withadirectdebitonlytherecipientofthemoniescanamendtheamount,havingnotifiedthepayerbeforesodoing.

BACSDirectCredit/SEPApaymentsareasimple,secureandreliableservice,whichenablesorganisationsofallsizestomakepaymentsbyelectronictransferdirectlyintoabankorbuildingsocietyaccount.However,beforesettingupthesystemtheGroup,CountyorProvinceshouldensurethatithasrobustcontrolsinplace,becausethenatureofthesepaymentsmakesitdifficulttorecallthembeforethepayee’saccountiscredited,intheeventoferrorsorfraudulenttransfersbeingdiscovered.

Bankshavedevelopedsoftwarethatallowstheprovisionformorethanonepersontoauthorisepayments.Suchdual-authorityoptionsrequiretwouserstocompleteaBACS/SEPAtransaction.Groups,CountiesandProvincesshouldasktheirownbankingproviderfordetailsoftheirownsimilardual-authorityoptions.

Groups,CountiesandProvincesshouldensurethatonlyspecificallyauthorisedindividualsareabletosetuparrangementstomakepaymentsbydirectdebit,standingorderorBACS/SEPA.Thisauthorityshouldbelimitedto

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asmallnumberofpeoplewithalistofauthorisedindividualsdrawnupandretained.ThedocumentssettingupthepaymentsshouldberetainedaspartoftheGroups,CountiesandProvincesaccountingrecords.ThepaymentsshouldbemonitoredsothattheGroups,CountiesandProvincescanensurethatthearrangementiscancelledwhentheGroups,CountiesandProvincesstopusingthegoodsorservicesbeingsupplied.

Additionalcontrolscanbeappliedwhensettingupanonlinebankingfacilitysuchasdailylimits,transactionlimits,authorisationcontrolandbeneficiarysetup.

Controls for payments in cash

• Avoidcashwheneverpossible-Handlingcashisthenumberoneplacewheremoneyisconfused,lostorstolen.Adisorganizedpersoncaneasilyconfusetheprojectcashwiththeirownmoney.Astressedpersoncaneasilyborrowcash.Cashisanissuebecausecashisdifficulttotrack.Cheques/EFTleaveatrail.

• Trackcash-Asmoneyishandedtoyou,recordthecashinaledgerwhilethepersonisstillstandingwithyou.Givethepersonareceiptforthecash.

• Neverpayexpensesdirectlyfromincomingcash-Depositeverything.Wheneverpossible,payallexpenseswithcheques.It'sabouttransparency,discipline,organisation,knowingwhatthingscostandgettingreceipts(oratleastsomethingtodocumenttheexpense).DONOTNETOFFasallincomeandexpenditureMUSTberecorded.

• Theteammayconsideroperatingacashfloatsystemwhichmustbereconciledasagreed.• ForeventstheeventtreasurercanrequestthatallScoutGroupsandScoutCountiesMUSTpaybycheque

orEFTpriortotheevent–thiswillfurthereliminatetheneedforcashtobehandled.

Paymentsincashshouldbekepttoaminimumduetothegreaterriskthathandlingcashpresentsanddifficultiesthatcanariseinestablishingcorrectnessandcontroloversignificantcashtransactions.

Wherepaymentsaremadeincashitisrecommendedthat:

• cashpaymentsareforsmallamountsonly;• cashshouldbepaidoutofapettycashfloatspecificallykeptforsuchpayments,andnotfromincoming

cashorbywayofdirectwithdrawalfromthebankaccount;• detailsofpaymentsshouldbeenteredinapettycashbook;• supportingdocumentationforthecashpaymentshouldbeauthorisedbysomeoneotherthantheperson

whomaintainsthepettycashorthepersonmakingthepayment;• thebalanceofpettycashinhand,andtherecords,shouldbekeptsecurely;and• Regularspotchecksofthepettycashfloatshouldbemadebyanauthorisedpersonindependentofthe

personwhomaintainsthepettycash.

SimilarconsiderationsapplytotheuseofcardswhicharepreloadedwithcashwherecashwithdrawalsaremadebyusingaPINatacashpointorsimilarfacility.

Cashwithdrawalsshouldbereviewedforauthorisationandcorrectnessbysomeoneotherthanthepersonwhowithdrewthecash.

Banking Guidelines in Summary Bestpracticeisthatany2of3signatoriescansignasapprovedbytheScoutGroupCouncil,CountyManagementCommitteeand/orPMST.

• AtScoutGroupleveltwoofthesignatoriesmustbetheGroupTreasurerandGroupLeader.

• AtScoutCountyleveltwoofthesignatoriesmustbetheCountyTreasurerandCountyCommissioner.

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• AtProvincialleveltwoofthesignatoriesmustbetheProvincialTreasurerandtheProvincialCommissioner.

• TheTreasurermusthavefulloperationalcontrolofallbankaccountsandmustensureallbankaccountsareintheGroupname.

• Guidelinesforoperatingbankaccountsmustbeadheredtoatalllevelsoftheorganisation.

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ACCOUNTS

Group Accounts

o ThefinancialaffairsoftheGroupwillbemanagedbytheGroupTreasurerinaccordancewiththerulesofScoutingIreland.

o He / Shewill prepare an annual budget and record all income& expenditure against budget. RegularupdatesofactualspendagainstbudgetwillbepresentedtoatleasteveryotherGroupCouncilmeeting.

o FullyreconciledfinancialupdatesshouldbepresentedtoGroupCouncilatleasteveryquarter.

o TheCountyTreasurerwillprovideassistancetotheGroupTreasurerifrequiredtoensuretheycancompleteGroupaccountsinlinewiththeAssociationspolicies.

o TemplatesforpreparationofaccountsareincludedwiththismanualinAppendix6.

County Accounts o ThefinancialaffairsoftheScoutCountywillbemanagedbytheCountyTreasurerinaccordancewiththe

rulesofScoutingIreland.

o TheCountyTreasurerreportstotheCountyOfficersandtheCountyManagementteamandreceivesandpaysallmoniesonbehalfoftheScoutCounty.

o CountyTreasurersprepareannualbudgetsforapprovalbytheCountyManagementTeamandwillreportactualspendagainstbudgettotheCountyManagementteamataminimumofeveryotherCMTmeeting.

o FullyreconciledaccountsagainstbudgetshouldbepresentedtotheCMTatleasteveryquarter.

Provincial Accounts o ThefinancialaffairsoftheScoutProvincewillbemanagedbytheProvincialTreasurerinaccordancewith

therulesofScoutingIreland.

o He/shewillpreparebudgetsannuallyforreviewbytheNationalTreasurerandFinancialControllerandtheapprovaloftheNationalManagementCommittee.

o He/shewillpresentupdatesonactualspendagainstbudgettothescheduledPMSTmeetingsatleasteveryquarter.

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REVIEW/AUDIT

• BestpracticedictatesthatTreasurersshouldhavetheiraccountsatleast‘independentlychecked’annually.Anindependent checkcanbecarriedoutbyyourCountyTreasurer,ProvincialTreasureroran independentpersonwho issuitablyqualifiedtocarryoutareasonablecheckontheaccountsprovided.

• CountyTreasurerscanfulfilthis‘independentcheck’onbehalfofallGroupsintheirCounty.

• IftheCountyTreasurerisalsoaGroupTreasurertheGroupshouldasktheProvincialTreasurertocompletetheindependentcheck.

• IndependentChecksorfullauditscanbeperformedbyasuitablyqualifiedpersonasselectedbytheGroup,CountyorProvince.Itisnotnecessary,asatSeptember2014,forGroupsorCountiestohavetheiraccountsofficiallyaudited,unlessthetermsofagrantreceived/otherfundingrequireauditedaccounts.

• ScoutCountyAccountsareauditedannuallyaspartofScoutingIreland’saudit.

• ProvincialAccountsareauditedannuallyaspartofScoutingIreland’saudit.

Queries • IntheeventaqueryisraisedatGroupCouncillevelonafinancialmatterthe

o County Treasurerwill performan initial ‘independent check’ and report back to theGroup Leader andCountyCommissioner.

o If theydeemitappropriatetheywillasktheProvincialTreasurertoperformafullaudit/reviewoftheGroupAccountsattherequestoftheNationalTreasurer.

o TheProvincialTreasurerwillprepareawrittenauditreportwithrecommendationsandreportbacktotheGroupCouncil,CountyTreasurer,CountyandProvincialCommissionerandNationalTreasurer.

o In such cases any such recommendations made by the County / Provincial Treasurer must be fullyimplementedwithinanagreedtimeframeattherequestoftheNationalTreasurer.

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INCOME & CASH HANDLING • Allcashreceipts received intoScoutGroupSectionsmustberecordedby theProgrammeScouters in that

Section.

• AllincomeisGroupIncome–whetheritcomesinthroughanindividualsectionordirecttotheGroupLeader/Treasurer.ThisincludesCampincome,WeeklySubs,Membershipfees,Fundraisingetc.

• Acashreceiptsrecordbookmustbemaintainedandbestpracticedictatesthatreceiptsshouldbeprovidedtoparents,sponsors,etc.

• ThecashcollectedatSectionlevel,togetherwiththesummaryinformation,mustbeprovidedtotheGroupTreasureratleastonamonthlybasis.

• AllcashshouldthenbelodgedbytheGroupTreasurerasquicklyaspossible,butnotlaterthan10daysafterreceipt.

• The Group Treasurer may delegate the lodging of cash where required but should ensure thatadequatecontrolsoverthecashareinplace.

• ElectronicFundTransfers (EFTPaymentson line) /StandingOrderscanbe implementedatGroup,CountyandProvincialleveltoassisttreasurerstomanagefinancialtransactions.

• As required and as authorised by the Group Council, each Sectionmay receive a float to fund on- goingprogrammeexpenses.Separatefloatsshouldbeprovidedforlargereventssuchassummercamp,attendanceatNationalEvents,etc.Detailsofallfundsspent,togetherwiththeaccompanyingreceipts,mustbereturnedtotheGroupTreasurerpromptlyattheendoftheeventandinadvanceofissuingfurtherfunds.

• SomeGroupsmayallowsectionstoretainaspecified%oftheweeklysubscriptionsincomereceivedatsectionleveltobeusedforprogrammeactivities.

o WherethisisinplacethesectionleadermustprepareaquarterlysectioncashcontrolformandreturnittotheGroupTreasurerbythe10thdayofthefollowingmonthattheverylatest.

o TheGroupTreasurerwillthenprepareaquarterlySectionIncome&ExpenditurereportandpresentitaspartoftheirreporttothenextscheduledGroupCouncilmeeting.

• WhenprogrammeeventsareheldatSection,Group,andCountyand/orProvincialleveltheincomerelatingto the eventmust be recordedon an event incomeaccount sheet and given to the Treasurer at the firstavailableopportunityaftertheeventhasconcluded.

• AsampleSectionincomeMonthlyCashControlformisincludedinAppendix7.

17

FUND RAISING

General • ScoutGroups areencouraged toparticipate in Scouting Ireland’s fundraising initiatives (suchas12Daysof

Christmas:presentlythisinitiativeisnotavailabletoGroupsinNorthernIrelandduetolegislativeconstraints)toassistinraisingfundsannually.

• AllfundraisingincomewhetherraisedatSectionorGrouplevelmustberecordedintheannualaccountsoftheGroup.

• LocalScoutGroupSection/ScoutGroupeventssuchasChurchGateCollectionsandBagPacksmustcomplywithcurrentrulesandregulations.

o BestpracticeandlocalfactorsshouldbeborneinmindtomaximizethereturnsavailableandensurepublicsupportismaintainedfortheGroup.

o CashcollectionbucketsmustbesealedandlabelledwiththeScoutGroupName.

o Aminimumoftwo(2)peoplemustmanagethecountingandlodgementofproceeds.

Note:banksandfinancialinstitutionswillonlyacceptFULLbagsofcoin

o Collectorsmustretainacopyofthepermitobtainedwhencollecting.

• ScoutGroupsshouldmanageScoutGroupSection fundraising initiativescarefully toensuretheirsuccessfulcompletiondoesnotadverselyimpactonotherScoutGroupinitiativesbeingplanned.

• WherepermitsarerequiredtheScoutGroupLeader/ScoutGroupTreasurerwillapplyforsameandensureallrequirementsofthepermitsarecompliedwith.

• IfasectionorScoutGroupraisesfundsforacharity(suchasMountainrescue,RNLIetc)allsuchmoniesraisedmustberecordedintheaccountsoftheScoutGroupunderincomeandexpenditure.

• GuidelineswillbeupdatedandissuedbyScoutingIrelandwhereappropriate.

Fundraising Code of Good Practise – Charities Institute of Ireland

C II+ Fundraising+ Codes+ -+ Events.pdf

Guidelines+ Charitable+Organisations+ on+ Fundraising.pdf

C II+ Fundraising+ Codes+ -+ Cash.pdf

Charitable Donations Approvedbodiescanclaimtaxrelieffordonationsmadetothembydonors.

Donationsthatqualifyfortaxrelief

Thefollowingdonationstoapprovedbodiesqualifyfortaxrelief:

• aminimumdonationof€250• amaximumdonationof€1,000,000inanyoneyear.

18

Ø Reliefwillberestrictedto10%ofthedonor'sannualincomeifthereisaconnectionbetweenthedonor

andtheapprovedbody.

Ø Anapprovedbodymayclaim31%taxreliefonyourdonation.Theyreceivethegrossedupamount,netof

taxdeductedatthespecifiedrate.

Ø Therepaymenttoanapprovedbodycannotexceedtheamountoftaxthatthedonorhaspaidforthat

year.Thedonorisnotallowedarepaymentofanytaxthathasbeenrepaidtotheapprovedbody.

Thedonationmust:

Ø beintheformofmoneyordesignatedsecurities(quotedsharesanddebentures)oracombinationofboth

Ø notberepayabletothedonorØ notbenefitthedonororanyoneconnectedwiththedonorØ notbeaconditionorconnectedwithanyarrangementinvolvedinobtainingapropertyotherthanby

wayofagiftfromthedonortotheapprovedbody.

DonorsmustcompleteformCHY3-EnduringCertificatewhichcoversaperiodofuptofiveyearsNote:IfaScoutGroupisnotaregisteredcharityyourScoutGroupshouldcontactthefinanceteaminNationalOfficetodiscusstaxreclaimasthiswillhavetobecompletedbyScoutingIrelandServicesCLGonbehalfofyourScoutGroup.

Tax Clearance Cert ATaxClearanceCertificateisconfirmationfromRevenuethatanapplicant'staxaffairsareinorderatthedateofissueofthecertificate.Note:IfaScoutGroupisnotaregisteredwithRevenuepleasecontactthefinanceteaminNationalOfficeforadvicepriortoregisteringwithRevenue.

19

Expenditure

EXPENSE POLICY o ItisthepolicyofScoutingIrelandtoreimburseemployeesandvolunteersforallowableexpenseswhichare

incurredwholly, necessarily and exclusivelywhilst on ScoutGroup business, providing those expenses areincurredinlinewiththeexpensespolicy.

o Beforeanyexpenseis incurredemployeesandmembersmustgiveconsiderationtothemostcosteffectivemethodofincurringthatexpense.Theyshouldalsoconsiderwhethertheexpenditurerepresents‘valueformoney’fortheScoutGroup.

o Scout Groups, Counties and Provinces will implement this policy through the respective TreasurerimplementingthefollowingguidelinesonExpenditure.

o ScoutingIrelandsupportstheeffectiveuseofBankingonLine/PaymentbyEFTatGroup,CountyandProvincialleveltoeffectivelymanagecashflow.

Note:mileagecanbeclaimedat€0.2175perKMand€0.35permile–changestothisratewillbenotifiedtoScoutGroups.

Summary • Expensespolicytobeagreedbytheprojectteam• ScoutingIrelandPolicyavailableonwebsite• Beawareoftaximplications• ExpensesmustfallwithinPolicyandBudget• Ensure‘valueformoney’• Allexpensesmustbeclaimedwith45daysofbeingincurred• Allexpensesmustbereceipted• TemplatesavailableforExpenseClaimForm

Administration and Procedure • EachScoutGroup/County/Provincemustestablishclearprocedureandauthoritylevelsforthecommittal

ofexpenditurewithintheScoutGroup/County/Provinceandapprovedbytherelevantteams.

• UnlessexceptionalcircumstancesariseonlyexpenditureoutlinedintheBudgetshouldbecommittedwithoutgainingspecificapprovaloftheGroupCouncilforit.

• Validexpensesincurredbyascouteronanactivitywillbereimbursedbyonce:o Theexpenseispre-approvedinadvancebythebudgetholder.o Theexpenseisclaimedwithin45daysoftheexpenseincurred.o Thearesufficientfundstopaytheexpense.o ExpensesClaimform/Invoiceisapprovedcorrectly.

• TheTreasurermustensurethatadequaterecordsarekeptofallexpenditure(toenablethecompletionoftheAccounts).

• Receipts shouldbekept for all itemsof expenditure.Whereno receipt is received / the receipt is lost anexplanationofsame(notingthereason)mustbenotedintherecordbookbytheTreasurer.

• TheTreasurershouldmakepaymentsbychequeorElectronicFundTransfer(EFT).

• DirectDebits/StandingOrderscanbeusedforrecurringpayments(suchasESB,Heatingetc).

• Cashpaymentsover€75.00mustbepaidbyScoutGroupChequeorEFT.

20

• AtCounty/ProvinciallevelallpaymentsmustbemadebychequeorEFT.

• AnExpenseclaimformorinvoicemustbepresentedtotheTreasurerforallpaymentsmade.

• Allitemsmusthavebeenprebudgetedforbeforepaymentismade.WhereanunforeseenexpenseisincurredonasectionorGroupeventitmustbeapprovedforpaymentbytheGroupLeader/TreasurerandGroupCouncilassoonaspracticable.

• WhenmileageisbeingclaimedcurrentScoutingIrelandvolunteermileageratesarethemaximumpermittedratesallowable.Distancesclaimedmustbemorethan5miles/8km’saspercurrentScoutingIrelandguidelines.

• AsampleexpenseclaimformisincludedinAppendix9withthismanual.

PAYMENT PROCESSES • Cheques/BankTransfersetc.mustbesignedbytheauthorizedsignatoriesasappointedbytheScoutGroup

Council.

• Aminimumoftwosignatoriesarerequiredforallpayments.

• AllChequesorpaymentsshouldbeapproved/signedbytwoauthorisedsignatories,oneofwhommustbetheGroupTreasurer.

• Paymentshouldbemadeinfullwithin30DaysofreceiptofanExpenseclaim/InvoicebytheTreasurer.• Bankingonlinepaymentsmustbeauthorizedbyany2oftherespectiveaccountsignatories.• Directdebits/StandingOrderscanbeusedtopayrecurringtransactionsonamonthlyorquarterlybasis.

Pleaserefertothesectiononbankingforfurtherguidanceonpaymentprocesses.

21

YEAR END ACCOUNTS

• TheAnnualAccountsofaScoutGroupmustbepreparedbytheGroupTreasurerannuallyandonceapprovedbyGroupCounciltheymustbesignedbytheGroupTreasurerandGroupLeader.

• TheAnnualAccountsmustbepresentedtotheAGMoftheParentsandFriendscommitteeannually.

• TheaccountsmustcoverastatementofaffairsonallaccountsoftheGroupincludingMainGroupcurrentAccount;LongTermFundAccount;SectionAccounts(ifany)andCampSavingsAccountsetc.

• TheOpeningandClosingReconciledBalanceoneachAccountmustbepresentedtogetherwithastatementofIncomeandExpenditureoneachAccount.

• NettingofIncomeandExpenditureonanactivityintheAccountspresentedisnotallowed.

o TheyshouldbeshownseparatelywiththeActivityIncomeintheIncomeSectionandtheActivityExpenditureintheExpenditureSection.

• AdditionalclarificationnotestotheAccountsshouldbepresentedwheretheywillaidtheunderstandingoftheAccountsbymembersoftheGroupCouncil.

• TheAccountsshouldincludeaTreasurer’sstatementofaffairsonthestatusoftheGroupAccounts.• Note:anexcelaccountstemplatehasbeendesignedbyScoutingIrelandtoassistGroupsandCountiesinthepreparationoftheiraccountsandreconcilingtheirbankaccounts.ThisisavailablefromtheFinanceDepartmentinNationalOffice.

Summary o Attheendofthefinancialyear/project,makeonelastcallforoutstandingexpensesandreceipts

o Reconcileandcloseissues.Don'tletfinancialproblemsgofromoneyeartothenext

o Payalloutstandingbills.Ofcourseifsomeonehasalateexpensesubmittedafterthefinalfinancialstatementsarepublished,stillreimbursethem.Justrecorditinthenextyearfinancialyear

o Produceanincome/expenditurestatement

o Produceabalancingstatementshowingscoutaccounts,receivables,payablesandalistofequipmentanditsvalue

o PublishIncomeandExpenditureinprescribedformat

o Reviewwiththeteam

o DONOTNETOFFTRANSACTIONS

o SubmitreportstoappropriateteaminScoutingIrelandandcloseoffproject

22

AGM TIMELINES AND ANNUAL RETURNS TO SCOUTING IRELAND

• ScoutGroupsshouldcompleteaccountstotheyear-enddateof31stAugust,andsubmitthemtotheCountyTreasurerby15thOctober.

• Scout Groups shall hold AGM’s and Parents & Friends Informationmeetings before the end of Novemberannually.AnychangesoradjustmentstotheannualaccountsshouldbenotifiedtotheCountyTreasurer.

• County Treasurer’s will ‘independently check’ the accounts submitted and forward them to the ProvincialTreasurerbeforethe15thNovember.

• TheProvincialTreasurerwillreviewallaccountsreceivedandreportdetailsofsametotheNationalTreasurerviatheFinancialControllerbeforethe15thDecemberannually.

• Once received and checked by the Provincial Treasurer a Scout Group is deemed to have submitted theiraccountstotheAssociation.

• AScoutGroup’sAnnualreturniscompletedwhen:o AccountswithsupportingdocumentationhavebeenreceivedandvalidatedbytheProvincialTreasurer.o TheGrouphascompliedfullywiththerequirementsaslaidoutinSID60/10.o ThemembershipdatabasehasbeenupdatedannuallyandQSEdataupdatedbytheGroupLeader.o Paymentof themembership feeshasbeen received inNationalOfficebefore closeof business on the

annualduedate.

• Groupsthatarenon-compliantwiththeAnnualreturnwillbereviewedwiththeProvincialTreasurersandtheNationalTreasurerandfollowupactionswillbeagreedonaGroupbyGroupbasis.

23

ASSETS TheestablishmentandongoingmaintenanceofanassetregisterwillassisttheGroupandCountyinbudgetingforitemsthatwillneedtobereplacedintheScoutyear.

• TheGroupmustmaintainaregisteroftheirfixedassets.Astandardtemplateisprovidedinappendix10.• TheGroupTreasurerandGroupQuartermaster,workingtogether,shouldcompiletheassetregister–i.e.a

listofallfixedassetsownedbytheGroup.• Everyassetwithapurchase/replacementvalueinexcessof€200shouldberecordedontheRegister.• Ascheduleofallitemsofequipmentwithanindividualvalueoflessthan€200mayalsobemaintained.• TheGroupQuartermastermustassisttheGroupTreasurerinensuringthattheAssetRegisteriscompleteand

accurateandthatallassetsaremaintainedingoodconditioninasecurelocation.

Summary • AssetsshouldbemanagedbyQuartermaster• Keepcentrallyandingoodcondition• MaintainanAssetregister(listofallequipmentpurchased)• Planforrenewalorreplacementofequipment–budgetprocess• Personalequipmentvs.national/projectequipment• EnsureadequateInsurance

ASSETS ON THE DISSOLUTION/CLOSURE OF A SCOUT GROUP • InaccordancewithArticle56oftheConstitutionofScoutingIrelandbeforeaScoutGroupisclosedthe

ScoutGroupCouncilmustinformandseekinstructionsastothepropertyofanykind(includingbankaccounts)heldbyorforthatGroupfromtheCountyCommissioner.

• SID58-10istherelevantpolicydocument.

24

TAXES • ScoutingIrelandhasapolicyofbeingfullycompliantwithalltaxlawsandregulations.• AllpaymentsmadebyaScoutingIrelandGroupneedsbecompliantwithtaxrequirementsandwill

includeVATandothertaxeswheretheyshouldbedueinaccordancewithTaxLawsandRegulations.• ScoutingIrelandwillnotassumethetaxliabilityforanyindividual–andallpaymentsshouldbe

madenetofattributabletax.

25

Communication of updates of Finance Handbook UpdatestotheFinanceHandbookwillbecommunicatedthroughanotificationintheScoutingIrelandweeklymailing–thiswillissuetoallScouterswhohaveregisteredtheiremailaddressesonthedatabase.

26

Best Practice Guidelines PowerPointpresentationtobesharedwithScoutGroup/ScoutCountyandProvince

FINANCE BEST PRACTISE

AppendixList No: Item Page 1 RoleofGroupTreasurer 122 RoleofCountyTreasurer 133 RoleoftheProvincialTreasurer 144 Letter to Bank – Group ceasing to Trade 165 Letter to Bank – Change of Address 176A Group Income & Expenditure Accounts

Template 18

6B TreasurersStatement 196C Bank Reconciliation 197 Section Monthly Cash Control Form 208A Section Event Budget Template 218B Group Annual Budget Template 228C Scout County Annual Budget Template 239 Expense Claim Form Template 2410 Asset Register Template 25

27

Appendix 1: Job Description: Group Treasurer TheJob

TheGroupTreasurerisprimarilyresponsibleforthefinancialaffairsoftheScoutGroup.

TermofOffice

ElectedbytheScoutGroupCouncilforatermofoneyear.TheGroupTreasureriseligibleforreelection. Roles

• TreasurerandMemberoftheScoutGroupCouncil• TreasureroftheParentsandFriendsSupportGroup Keyareasofresponsibility

• TodealwiththefinancialaffairsoftheScoutGroup.• ToprepareandpresenttheannualbudgetfortheScoutGroupforapprovalbytheScoutGroupCouncil.• TopreparetheannualaccountsoftheScoutGroupfortheapprovaloftheScoutGroupCouncil.• Tosubmit,inaccordancewithRule168,theannualaccountsoftheScoutGrouptotheCountyTreasurer.• Tosubmit,inaccordancewithRule170,theannualaccountsofanyGroupCampsite/CentretotheNational

Treasurer.• ToworkwiththeGroupQuartermaster/GroupLeadertoensureanuptodateregisterofallGroupproperty

andequipmentismaintained.• Toensure,inconsultationwiththeGroupCouncil,adequateinsurancecoverisinplacetoprotecttheScout

Group’sequipmentandproperty.• ToestablishandmanagetheScoutGroups’bankaccounts.• Toberesponsibleforthesupervisionofthefinancialplanningofandmonitoringofincomeandexpenditure

fromallactivities,eventsetcoftheScoutGroupandallitsProgrammeSections.• TheimplementationandmonitoringoftheapplicationoftheAssociationsFinanceManualwithintheScout

Group.• TocarryoutanyotherfunctionsordutiesasrequiredbytheScoutGroupCouncil. Workingwith

• GroupLeader• ParentsandFriendsSupportGroup• CountyTreasurer

Accountableto

• ScoutGroupCouncilTimecommitment

• MeetingsoftheScoutGroupCouncilandtheParentsandFriendsSupportGroupmustbeattended.• Timewillbeneededforpreparationofthevariousbudgets,accountsanddocumentsrequiredinadditionto

theworkrequiredforthecarryingoutofthefinancialaffairsoftheScoutGroup.Qualifications

• MembershipoftheAssociationinaccordancewiththeRules• CustomisedTraining• FullKnowledgeandunderstandingoftheaimsandpoliciesoftheAssociation• Todemonstrateanabilitytodischargethekeyareasofresponsibility.

28

Appendix 2: Job Description: County Treasurer TheJob

TheCountyTreasurerisprimarilyresponsibleforthefinancialaffairsoftheScoutCounty.

TermofOffice

• ElectedbytheScoutCountyBoardforatermofthreeyears.• TheCountyTreasureriseligibleforreelectionforonefurtherperiodofthreeyears.

Roles

• MemberoftheNationalCouncil• MemberoftheScoutCountyBoard• MemberoftheScoutCountyManagementCommittee

Keyareasofresponsibility

• TodealwiththefinancialaffairsoftheScoutCounty.• ToestablishandmanagetheScoutCountybankaccounts.• Toberesponsibleforthesupervisionofthefinancialplanningofandthemonitoringofincomeandexpenditure

fromtheTrainingandEventsrunbytheScoutCounty.• The implementationandmonitoringof theapplicationof theAssociationsFinanceManualwithintheScout

County.• ToprepareandpresenttheannualbudgetfortheScoutCountyforapprovalbytheScoutCountyManagement

Committee.• TopreparetheannualaccountsoftheScoutCountyfortheapprovaloftheScoutCountyBoard.• ToreceivetheannualaccountsofallScoutGroupsintheScoutCountyfromtheGroupTreasurer.• TosupportScoutGroupsinthepreparationofannualaccounts&otherfinancialmattersasrequired.• TosubmittheannualaccountsoftheScoutCountyandeachScoutGroupintheScoutCountytotheNational

Treasurer.• TosupportallCampsite/CentreManagersintheirScoutCountytoensurecompliancewithRule170.• TheCountyTreasurerwillsupportthefinancialoperationsoftheScoutGroupswithintheScoutCounty.The

supportwillinclude:o ReviewingFinancialprocedures(includingchequesigningprocedures)o MaintainingaregisterofScoutGroupBankAccounts(includesCreditUnion,AnPostaccountsetc)o WorkingwiththeCountyCommissioner/TrainingTeamtoensuretrainingasrequiredisavailabletoand

undertakenbytheGroupTreasurerso SupportingtheGroupTreasurerinthepreparationoftheScoutGroupBudgets.o ReviewingtheannualScoutGroupAccounts.

• TocarryoutanyotherfunctionsordutiesasrequiredbytheScoutCountyManagementCommittee.

Workingwith

• CountyCommissioner• ScoutCountyManagementCommittee• ProvincialTreasurer

Accountableto

• ScoutCountyBoard

Timecommitment

• MeetingsoftheScoutCountyBoard&theScoutCountyManagementCommitteemustbeattended.

29

• Timewillbeneededforpreparationofthevariousbudgets,accountsanddocumentsrequiredinadditiontotheworkrequiredforthecarryingoutofthefinancialaffairsoftheScoutCounty.

Qualifications

• MembershipoftheAssociationinaccordancewiththeRules• CustomisedTraining• FullKnowledgeandunderstandingoftheaimsandpoliciesoftheAssociation• Todemonstrateanabilitytodischargethekeyareasofresponsibility

30

Appendix 3: Job Description: Provincial Treasurer

TermofOffice

• InaccordancewithRule106(f)theProvincialTreasurerisappointedbytheProvincialManagement/SupportTeam.

• TheProvincialTreasurers’termofofficeisconcurrentwiththetermoftheProvincialCommissioner. Roles

• MemberoftheProvincialManagementSupportTeam

Keyareasofresponsibility

InaccordancewithRule110A,thefunctionsoftheProvincialTreasurerinclude:• DealingwiththefinancialaffairsoftheScoutProvince;• ThepreparationofthebudgetfortheScoutProvincefortheapprovaloftheProvincialManagement/SupportTeam;

• ThepreparationoftheaccountsoftheScoutProvincefortheapprovaloftheProvincialManagement/SupportTeam.

• InaccordancewithRule110B,theProvincialTreasurerisresponsibleforthesubmissionoftheannualaccountsoftheScoutProvincetotheNationalTreasurer.

Workingwith

• ProvincialCommissioner• ProvincialManagement/SupportTeam• ScoutGroupsandScoutCountieswithintheScoutProvince• NationalTreasurer.

Accountableto

• ProvincialCommissioner• ProvincialManagement/SupportTeam• NationalTreasurer

Timecommitment

• Thetimerequiredcanbehardtoquantify,butitisinlinewithamanagementposition.• Formalmeetingsneedtobeattendedonaregularbasis.MeetingsoftheProvincialManagementSupportTeam(approximately5or6peryear)mustbeattended.

• Timeisalsorequiredformatterswhichariseandmustbeattendedtoinbetweenmeetings,andinpreparationformeetings,inadditiontothetimerequiredforthespecificdischargeofthekeyareasofresponsibility.

Qualifications

• MembershipoftheAssociationinaccordancewiththeRules.• CustomisedTraining• FullknowledgeandunderstandingoftheaimsandpoliciesoftheAssociation• TodemonstrateanabilitytodischargethespecificareasofresponsibilityassociatedwiththeAppointment.

DutiesoftheProvincialTreasurer

•TheProvincialTreasurerisamemberoftheFinanceSupportTeam.

• TheProvincialTreasurerisresponsibleforestablishingandmanagementoftheProvincialbankaccounts.

31

•TheProvincialTreasurerisresponsibleforthesupervisionofthefinancialplanningofandmonitoringofincomeandexpenditurefromtheTrainingandEventsrunbytheScoutProvince.

•TheProvincialTreasurerisresponsibleforthepreparationoftheannualbudgetforapprovalbytheProvincialManagementSupportTeam.

• TheProvincial Treasurer is responsible for the submissionof theannualbudgetof the ScoutProvince to theNationalTreasurer.

•TheProvincialTreasurerisresponsibleforthereviewandmanagementofexpensesincurredbytheProvincialManagementSupportTeam.

• The Provincial Treasurer is responsible for implementing andmonitoring the application of the AssociationsFinanceManualwithintheScoutProvince.

• TheProvincial Treasurer is responsible formonitoringand controlof assetspurchasedby theScoutProvinceincludingfurnishingNationalOfficewithallrelevantdetailsandaVATinvoiceforinclusionintheAssociationsAssetRegister(forassetspurchasedbytheScoutProvince).

•TheProvincialTreasurerisresponsiblefortheannualreportingtoNationalOfficeinrespectofthestatusofassetspurchasedinthecurrentyearandprioryearsandheldbytheScoutProvince.

• The Provincial Treasurer is responsible for preparing an income and expenditure account for all income andexpenditureaccountedforthroughtheProvincialbankaccountsandreportingtoNationalOfficewithin30daysoftheendoftheAssociationsFinancialYear.

•TheProvincialTreasurerwilleitherprepareaseparateIncomeandExpenditureaccountandcomparisontobudgetforeacheventorcourserunorwillrequiretheorganiserofsucheventtopreparesuchreports.

•TheProvincialTreasurerisresponsibleforensuringtheannualaccountsofanyProvincialCampsite/CentrearesubmittedtotheNationalTreasurerbytheCampsite/CentreManagerinaccordancewithRule170.

•TheProvincialTreasurerisresponsibleforpreparingquarterlybankreconciliationsforeachProvincialaccount.ThebankreconciliationpreparedattheendoftheAssociationsFinancialYearwillbesentwiththeaccountstotheNationalTreasurer.

•TheProvincialTreasurer isresponsibleforanyotherfinancialfunctionsordutiesasrequiredbytheProvincialManagementSupportTeam.

•TheProvincialTreasurerwillsupportthefinancialoperationsoftheScoutCountieswithintheScoutProvince.Thesupportwillinclude:

o ReviewingFinancialprocedures(includingchequesigningprocedures)

o MaintainingaRegisterofScoutCountyBankAccounts(includesCreditUnion,AnPostaccountsetc)

o ProvidingsupporttotheCountyTreasurerinthepreparationoftheScoutCountyBudgets.

o WorkingwiththeProvincialCommissioner/TrainingTeamtoensuretrainingasrequiredisavailabletoandundertakenbytheCountyTreasurers.

o ReviewingtheannualScoutCountyAccounts.

• TheProvincialTreasurerasrequiredwillworkwiththeCountyTreasurertoprovidesupportasappropriatetoScoutGroupsonfinancialmatters.

32

Appendix 4: Letter to Bank – Group ceasing to Operate

Date:

Addressee:

BankName/Address

FAO:AccountManager

Re:GroupName/MainAccountNumber

DearAccountManagerName,

(InsertScoutGroupNumber/ScoutGroupname)holdthebelowlistedaccountnumberswithyourbranch.TheGroupisanentityofScoutingIreland,whoseNationalOfficeislocatedinLarchHill,Tibradden,Dublin16.

Atourregularmonthlymanagementmeetingheldonthe(insertmeetingdate)theofficershavedecidedtowinduptheactivitiesofthe(insertGroupName)witheffectfrom(insertdateofcessationofActivities).

Asthesignatories/OfficersarenotthebeneficialownersoftheGroupallcorrespondenceonthebelownamedAccountsshouldbeaddressedtothefollowingcontactswitheffectfrom(1stdateaftercessation)

TheFinancialController,ScoutingIreland,LarchHill,Tibradden,Dublin16.

Yourssincerely,

ForandonBehalfof:(InsertScoutGroupNumber/ScoutGroupname)

_______________ ___________________GroupLeader GroupTreasurerGroupName: GroupName:

SortCode: AccountNumber: AccountName: AccountType:

33

Appendix 5: Letter to Bank – Change of Group Name Date:

Addressee:

BankName/Address

FAO:AccountManager

Re:GroupName/MainAccountNumber

DearAccountManagerName,

TheOfficersof(InsertScoutGroupNumber/ScoutGroupname)wishtoconfirmthat:

• TheGroupismanagedbyaGroupCouncilwhichismadeupofvolunteermembersfromeachopenSectionintheGroup.

• TherearenobeneficialownersoftheGroup–alldecisionsaremadebymajorityvoteattheregularlyscheduledGroupCouncilmeetings.

AtourregularGroupCouncilmeetingheldon(insertmeetingdate):

• AmotionwaspassedtochangethenameoftheGroupto:InsertName:E.G:72ndDublinScoutGroupO’ConnellSt

PleasethereforechangethenameontheAccountslistedbelowandupdateyoursystemstoreflecttheaboveresolutionaspassed.

Allcheques/Lodgmentscanbeacceptedwhenmadeineitherthenameof:

72ndDublinScoutGrouporO’ConnellStScoutGroup

Trustingtheaboveisinorder.Shouldyourequireanyfurtherdetailspleasecontacttheundersignedbyreturn.

Yourssincerely,

ForandonBehalfof:(InsertScoutGroupNumber/ScoutGroupname)

_______________ ___________________GroupLeader GroupTreasurerGroupName GroupName

SortCode: AccountNumber: AccountName: AccountType:

34

Appendix 6A: GROUP INCOME AND EXPENDITURE ACCOUNT

Enter Group Name

Statement of Income and Expenditure 01/09/2013 - 01/09/2014

31/08/2014 31/08/2013 Opening Bank Balances € € 1 AC1 - - 2 Cash in-hand - - Total Opening Balance - - Income Income from Membership Fees - - Fund Raising - - Donations - - Grants - - Other Income (events and other) - - - - Expenditure Membership Fees Paid to National Office - - Amounts Paid to Counties or Provinces

- -

Programme Costs - - Training Costs - - Administrative Costs - - Den Costs - - Other Expenses (events and other) - - Volunteer Expenses - - - - #VALUE! Surplus (Deficit) - - Closing Balances 1 AC1 - - 2 Cash-in-hand - - Total Closing Balance - -

Bank Reconciliation

Bank statement

balance

Unpresented cheques /

lodgments

Prior period Unpresented

cheques / lodgments

Closing reconciled

balance

1 AC1 0.00 0.00 0.00 0.00 2 Cash in-hand 0.00 0.00 0.00 0.00

Total Closing Reconciled Balance 0.00

35

APPENDIX 6B: GROUP TREASURERS STATEMENT

Treasurer’sStatementIhavesupervisedtherecordingofthetransactionsinthefinancialrecordsoftheGroupandtothebestofmybeliefandknowledgethetransactionsrecordedarecompleteandaccuratelyrecordedinthebooksoftheGroup.

Ihavepreparedtheseaccounts,asTreasureroftheScoutingIreland[Group],fromthetransactionsrecordedinthebooksoftheGroupandtheinformationprovidedtomebytheScouterswithintheGroupand,asfarasIamawareandbelieve,theaccountsareatruereflectionoftheGroup’sfinancialtransactionsduringtheyearandoftheGroup’sfinancialPositionattheyearend.

Treasurer

DD/MM/YYYY

36

APPENDIX 6C: BANK RECONCILIATION TEMPLATE

*shouldbepresentedtotheGroupCouncilasanappendixtotheAccounts;asproofofthefundstherein.

€Date:BalanceperAccounts Chequesoutstanding(paidbutnotinbankstatement)

...... 0

...... 0

...... 0 0 0

Lodgmentsoutstanding(lodgedbutnotinbankstatement)...... 0...... 0...... 0

0 0Chargesnotreflectedinaccount 0 (0)

BalanceperBankStatement

37

Appendix: 7: Section Monthly Cash Control Form

Group Name:

Monthly Section Control Form

Date / Month: Section:

Opening Balance from Prev Month: €

Group Income Date Membership

Subs Programme

Events Uniform Fundraising Other TOTAL

TOTAL Received

0 Section Expenditure

Date Programme Expense Details TOTAL

TOTAL Section Expenditure

0

Amount transferred to Group Treasurer

Signed: Closing Section Balance C/Fwd

0

Section Leader

Group Treasurer

38

Appendix 8A: Section Programme Event Budget Template Group Name:

Section Event Budget Template ListGroupandCountyEventstobeattended DateofEvent From: To: Event: Theoverallcostofattendingeacheventmustbelistedunderthefollowingheadings €

transport

Accommodation

EventFees

Food

ProgrammeCost

Contingency(minimum10%)

Other

TOTALEventCost A € ListIncomesourcesforeachevent €

no.attendingCostperYthMember TOTAL

YouthMembercontributions 0

Sectionprogrammeallocation

GroupContributiontotheevent

Donations

TOTALEventIncome B €

(Deficit)/Surplus (A-B) Signed: SectionLeader: Date GroupTreasurer: Date

• Aseparatebudgetmustbesubmittedforeacheventcostingmorethan€500.00 • Thebudgetshouldbepreparedonabreakevenbasis-anyshortfallmustbeexplained • Thebudgetshouldbepre-approvedbytheGroupTreasurer

39

Appendix 8B: Group Overall Annual Budget Template Group Name:

Group Annual Budget Template

Previous Year Comparatives € %

CountyFees ScoutingIrelandMembership Training Administration NationalCouncil WebSiteCosts Postage/Stationery/Telephone DenInsurances ESB/HeatingCosts Other Rent Equipment DenCosts ProgrammeSections DenDevelopment Other

TOTAL A - 0.00% 0 0.00%

FinancedBy

AnnualRegistration NationalOfficeRebates

SectionProgrammesurplusc/over CorporateDonations VECGrants

OtherGrants Fundraising

OtherIncome

TOTAL B 0

Notes

• TotalAandBshouldagree • • • Aimistobreakevenonanannualbasis-oratleastmakeasmallsurplus

40

Appendix 8C: Scout County Annual Budget Template Scout County Name

Scouting Ireland

Draft BUDGET for Year: Amount % Programme Beavers Cubs Scouts PhoenixCompetition Venturers VenturerExplorerBelt Rovers 0 CountyTeamTravel 0 Administration Postage Telephone Stationery BankInterest&Charges Miscellaneous MeetingCosts 0 NationalEvents/Conferences FoundersDay NationalCouncil Other 0 Training/GroupAssistance 0 CountyDevelopment Other

TOTALBudget A 0 0%

FinancedBy: NationalOfficeRebatesreceivedinpreviousyear WTSTrainingCourses Other Balancetochargeouttogroups TOTALS B 0

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Appendix 9: Expense Claim Form: Scouting Ireland Expenses Claim Form

Name - Department / Section: From: To :

MileageExpenses Date From To Miles/KM's PurposeofTrip Cost

TotalKM's - rateperkm 0.2175 €0.00 TotalMiles ratepmile 0.35 €0.00YTDClosingMiles/KM's(LastClaim) TotalPayable €0.00

Accommodation&MealExpenses Date Location Item ReceiptNo. Purpose Cost

€0.00Parking;Bus&RailTickets

Date Item ReceiptNo. Purpose Cost €0.00PhoneBill

Month ServiceProvider ReceiptNo. Details Cost

PhoneBillAttached -withcalls analysed €0.00OtherExpenditure

Date Item ReceiptNo. Purpose Cost €0.00

SummaryofExpensesClaim TOTALMileage €0.00

Accommodation&Meals €0.00

Parking,Bus&RailTickets €0.00

PhoneBills €0.00

OtherExpenditure €0.00

€0.00BankAccountDetails CurrentPostalAddress: AccountName BankSortCode AccountNumber Iconfirmthattheaboveexpenseswereincurredwholly,necessarilyandexclusivelybymetodischargemyroleinScoutingIrelandandthatIhaveendeavour

toachievethebestvalueformoneyineachitemclaimed.

ClaimantSignature: Approved: NamePrinted: Chq/EFTNo Date Date

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Appendix 10: Asset Register ExampleAssetRegister

Listoutallassets(equipmentetc)over€200purchasedandheldbytheScoutGroup.ThisschedulemustbepresentedatleastannuallytotheGroupCouncil;preferablyattheAGMtogetherwiththeAccountsoftheScoutGroup.

DatePurchased

Quantity Description CategoryFixtures&Fittings

EquipmentOther

ReplacementValue

DateSoldorDisposedof