Policy, Organisation and Rules - Scout Association of Hong Kong
Policy, Organisation and Rules

Rule 4 The Scout Region
Rule 4.10 Regional Finance

Rule 4.10.1 (a) All Scout Regions are required to keep proper books of accounts and statements of accounts and on request shall send them to the Association Headquarters to have their accounts audited.
(b) Books and statements of account shall be preserved for not less than seven years from the date of the last entry.
(c) When entering into any financial obligation or commitment with another party the signatory shall make it clear to the other party that the signatory is acting on behalf of the Region and not in a personal capacity.
Rule 4.10.2 Submission of Audited Statements of Account
(a) The financial year of the Association is from 1st April to 31st March. All Scout Regions shall submit an audited statement of account as at 31st March annually, or when called for by the Chief Commissioner, to the Association Headquarters 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;
    (ii) a separate statement of assets forming part of a permanent endowment (such as property held by the Scout Region which may not be sold or disposed of);
    (iii) a statement of liabilities;
    (iv) a statement of receipts during the financial year, 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, classified as to the nature of payment, showing separately payments made out of a permanent endowment, if any.

(b) The audited statements of accounts as described in this POR shall be submitted by each Region to the Association Headquarters not later than 30th June of each year. The Regional Auditor, appointed at the Annual General Meeting of the Regional Scout Council, shall be an independent and qualified public accountant.
Rule 4.10.3 Regional Bank Accounts; Payment of the Membership Subscription; Fund Raising in the Scout Region; Assets, Equipment and Funds; Disposal of Assets; and Safe Custody of Documents
3.10.3 to 3.10.8 as applied to Scout Districts apply in the same way to Scout Regions, with the Regional Commissioner, the Regional Treasurer, and the Regional Secretary being the responsible persons.
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Last revision: JAN 2018