Financial and OSCR compliance – other levels

As well as the county managing their own financial and OSCR compliance, the county has a responsibility to ensure good management within all other levels within the county.

The county executive should ensure that all unit, district, and division accounts are scrutinised annually and those registered as charities complete their annual return timeously.

Below are some resources to help with this:

• Girlguiding Scotland unit accounts guidance and template
• OSCR guidance independent examination- a guide for trustees
• OSCR guidance independent examination- a guide for independent examiners
• Money matters
• OSCR guidance – how to submit your annual return
• How to change your year-end date or principle contact details using OSCR online
• Girlguiding finance policy

If you have questions regarding this or any other governance resource, please get in touch with the Girlguiding Scotland governance team on governance@girlguiding-scot.org.uk.