Unit, District and Division Accounts

In addition to the Unit finances | Girlguiding 

A leader is responsible for overseeing that a proper account of funds is kept for her unit, and that these accounts are independently reviewed each year.

The link below includes details of an Excel spreadsheet designed by HQ to make the book keeping as easy as possible.
Managing unit funds and accounts | Girlguiding

The financial year-end for all units in Essex North East is 31st March.
All units in a District may submit their accounts to one person selected by the District Commissioner.

A unit must also ensure that a simple annual report statement is written to accompany the annual accounts. All bank accounts, which relate to the unit, must be combined into one annual statement, including camp, holiday, fundraising, trading or savings accounts.
All accounting records should be made available to the reviewer in order for the review to be carried out. Where separate accounts are kept for residential events these should be completed within 3 months of the completion of the event.

Units with a turnover of more than £10,000 per year require a more detailed review and annual report – please contact the County Treasurer for details.
If your income is above £25,000, it is a legal obligation to obtain a more in-depth examination of the accounts and in some cases you may need to file your accounts with the Charity Commission.

End of year accounts | Girlguiding

Commissioners

A district commissioner is responsible for ensuring that unit accounts are completed as above and that she receives a copy.  Where there is no district level this responsibility will fall to the division commissioner.
An account details form will be used  to record that she has received a copy of each unit’s reviewed accounts.  The form asks for the plus bank account name, name of bank/building society, sort code, account number, GiftAid reg no., bank balance as of end of previous financial year, bank balance as of end of current submitted financial year, names of the 3 signatories.

When completed, this form is to be sent to the division commissioner together with a copy of the district accounts and the accounts of any trading depot operated in the district.

A division commissioner receives the unit account list from the district commissioner and forwards it to the County treasurer by 31st May each year, together with:

• Confirmation that she has received the reviewed accounts of each district and trading depot
• A copy of the division accounts plus bank account name, name of bank/building society, sort code, account number, GiftAid reg no., bank balance as of end of previous financial year, bank balance as of end of current submitted financial year, names of the 3 signatories

On completion of a commissioner’s term of office, she is asked to confirm the current position regarding the accounts of the units in her area. This will enable up-to-date information to be passed to the next commissioner.

Suspended or closed units

If a unit is suspended, its funds are held ‘in trust’ by the district – details can be found in the Girlguiding Financial Management information.
The local Commissioner must ensure that all financial records are collected and arrangements made with the Guiders who are leaving to close the bank account and transfer the funds to the District.

When opening a bank account for a trading depot the appropriate Commissioner should also be consulted.  She, in turn, will forward the application form to the County Commissioner, together with a note saying that she is happy for the account to be opened. The account should be operated in the same way as any other Girlguiding account.

Receipts

Cheques for the County should be made payable to Girlguiding Essex North East.  Should a receipt be required for records, one should be requested together with the name and address to which it should be sent.