The Scout Group
|Rule 2.11 ||
| Rule 2.11.1 || (a) All Scout Groups are required to keep proper books of accounts and statements of accounts in accordance with the guidelines issued by the Association Headquarters from time to time, and to send them as required by this POR to the District Commissioner and to have their accounts audited. |
(b) Books and statements of accounts shall be preserved for not less than seven years from the date of the last entry.
| Rule 2.11.2 || Submission of Audited Annual Statement of Accounts |
(a) The financial year of the Association is from 1st April to 31st March. All Scout Groups are required to submit an audited statement of accounts annually not later than 30th June of each year, or when called for, to the District Commissioner which contains:
(i) a statement of assets and, in the case of assets other than equipment, particulars of the trustees in whom they are vested as at 31st March or such other date as the District Commissioner may otherwise specify;
(b) The Auditor, appointed at the Annual General Meeting of the Group Council, shall be an independent and competent person but need not be a qualified public accountant.
(ii) a separate statement of assets forming part of a permanent endowment such as property held by the Group which may not be sold or disposed of;
(iii) a statement of liabilities;
(iv) a statement of receipts during the financial year ending on the same date, classified as to the nature of the receipt, showing separately receipts related to a permanent endowment, if any;
(v) a statement of payments made during the financial year ending on the same date, classified as to the nature of the payment, showing separately payments made out of a permanent endowment, if any.
| Rule 2.11.3 || Funds Administered by Sectional Units in the Scout Group |
(a) Each Sectional Unit of a Scout Group shall administer and keep proper records of any subscriptions or other payments made by its Members and sums allotted for current spending by the Group.
(b) Any subscription or other payments made by the Members of the Sectional Unit shall be deposited in the Group's bank account so soon as practicable after receipt. The Group Treasurer shall keep such records of account as are necessary for this purpose.
(c) Each Sectional Unit may maintain a cash account, as authorized by the Group Council. If such an account is maintained, the Leader of the Sectional Unit is responsible for producing a proper statement of cash balance and supporting payment receipts on request and in any event not less than once every three months.
(d) Funds administered by Sectional Units shall be shown in the Group's books of accounts and shall be included in the Group's Annual statement of accounts.
| Rule 2.11.4 || Group Bank Accounts |
(a) All Scout Groups shall have bank account(s) in the name of the Group or the Sponsor. The account(s) shall be operated by not less than two signatories authorized by the Group Council, or the Group Scouter's Meeting.
(b) All money received by or on behalf of the Scout Group and/or Group Council shall be paid into the bank account(s) of the Group as soon as practicable.
(c) No money received by any Sectional Unit, the Group, the Group Council shall be paid into anybody's personal bank account.
(d) A copy of all bank account statements as at 31st March or other date concluding the financial year shall be sent to the District Commissioner together with the Annual Statement of Accounts.
| Rule 2.11.5 || Payment of Membership Subscription |
(a) In order to meet the obligations to the World Organisation of the Scout Movement, the Association may require Members of the Association including members of a Scout Group to pay Membership Subscription.
(b) The amount of the Membership Subscription may be determined from time to time by the Association.
(c) Scout Groups may be required to collect Membership Subscription from Members and to remit it to the Association Headquarters in accordance with the relevant administrative instructions.
(d) Under special circumstances, Groups may apply to the Chief Commissioner through the District and Regional/Branch Commissioners for partial or total exemption of their Members from payment of Membership subscriptions. Such exemption may be granted by the Chief Commissioner either unconditionally or on such conditions as may be appropriate.
| Rule 2.11.6 || Fund Raising in the Scout Group |
(a) All Scout Groups are expected to provide sufficient funds to carry out their own training and programme. If deemed necessary, Scout Groups may organise fund raising activities in accordance with the provisions herein.
(b) Fund raising carried out in the name of Scouting should be conducted in accordance with the financial guidelines issued by the Association Headquarters from time to time.
(c) The raising of funds is largely a matter for the adults working in support of Scouting through the Group Council, but Youth Members may participate in fund raising provided that such activities do not take precedence over their programme and training.
(d) Fund raising proposal shall be submitted to the District Commissioner with reasonable advance notice. Fund raising activities shall only be organised after obtaining written approval from the District Commissioner. The Scout Group shall have to comply with the following requirements:
(i) the method of fund raising is consistent with the Association's Aim, Mission and purposes and is also consistent with the Association's reputation and good standing;
(e) An account of income and expenditure of the activity shall be submitted to the District Commissioner within thirty days after the fund raising activity.
(ii) the event does not clash with other fund raising activities of the Association;
(iii) the proceeds, or, in the case of joint activities with other charitable organisation(s), that portion of the proceeds allotted to the Group, go wholly to support the work of the Group;
(iv) in the case of joint activities with other charitable organisation(s), the Association Headquarters shall be consulted if there is any doubt as to the nature or intentions of the other organisation(s);
(v) the total expenditure incurred shall not exceed an appropriate proportion of the total amount of proceeds raised; and
(vi) due consideration shall be given to the relevant guidelines of the Government Authorities in relation to fund raising for non-profit organisations.
(f) Applications for outside funding in the name of the Group shall be submitted through the Association Headquarters with the recommendation of the appropriate responsible Commissioner(s).
| Rule 2.11.7 || Assets, Equipment and Funds |
(a) Scout Groups shall be properly accommodated and equipped in order to carry out their training and programme.
(b) The Group Scout Leader or the Group Secretary shall ensure that all legal requirements relevant to the ownership and renting of all assets and equipment (including but not limited to premises, vehicles and vessels) are complied with and that all requirements as to their conditions, testing and any other matters are fulfilled.
(c) All assets and equipment shall be registered either in the name of the Group or in the name of a nominee. In the latter case, the registration shall show that the person is a nominee of the Group and not the private owner of the said assets and equipment. There shall be proper legal document stating to that effect.
(d) The Group Scout Leader or the Group Treasurer shall maintain proper inventory of all assets and equipment owned or rented by the Group.
(e) All funds of a Scout Group can only be used for the betterment of Scouting and for the benefits of all Members of the Group, and may only be invested in accordance with the Association's financial guidelines and in strict accordance with the provisions of the Trustees Ordinance, Cap 29 of the Laws of Hong Kong, as if the same are trust funds.
(f) In the case of a Sponsored Scout Group, the agreement between the Sponsor and the Association shall identify the assets and equipment owned by the Sponsor and those owned by the Association respectively. The latter shall be administered in accordance with the provisions stated herein.
| Rule 2.11.8 || Disposal of Assets |
(a) At Amalgamation: If two or more Scout Groups amalgamate, the retiring Group Scout Leader, the Group Secretary or the Group Treasurer shall ensure that :
(i) a statement of accounts as detailed in 2.11.2, as of the date of the amalgamation, is prepared and handed over, together with all Group assets and supporting books of accounts and vouchers, to the Group Scout Leader or Treasurer of the Group formed by the amalgamation. If necessary, the Group Treasurer of the amalgamated Group may request the District Commissioner to appoint an auditor to examine the accounts; and
(b) At Closure: On cancellation of a Group's registration,
(ii) all documents of title are handed over and all necessary assignments of assets are to be executed for the benefits of the new Group.
(i) the Group Scout Leader or the Group Treasurer shall ensure that a statement of accounts as detailed in 2.11.2, as of the date of the closure, is prepared and handed over, together with all Group assets and supporting books of accounts and vouchers, to the District Commissioner so soon as possible after closure;
(ii) the District Commissioner shall forward a copy of the Statement to the Regional Commissioner, after he is satisfied that the statement reflects the true state of the Group's financial position at the date of the closure;
(iii) the Chief Commissioner shall give instructions for the disposal of the Group's assets; and
(iv) until these instructions are received, the District Executive Committee shall take all necessary steps to ensure the preservation of all the assets and documents of title of the Group.
| Rule 2.11.9 || Safe Custody of Documents |
The Group Scout Leader shall ensure that documents relating to the ownership of assets and equipment and all other legal and official documents are safely kept and available for inspection by the District Commissioner. The Group Secretary shall keep a register of such documents, with details of their location.
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