1. Foresight and Futureproofing Your chance to hear about the big issues facing the third sector in 2016

2. The New “Data Protection Act” Daradjeet Jagpal The Gathering 18 February 2016

3. The New “Data Protection Act” Top Ten Reforms 1.Personal data 2.Consent 3.Accountability principle 4.Transparency principle 5.Right to be “forgotten” 6.Right to data portability 7.Right of subject access 8.Data security and breach notification 9.Data protection officers 10.Fines

4. The New “Data Protection Act” Top Ten Tips 1.Undertake DPA audit and identify shortcomings 2.Ensure 100% compliance with DPA 3.Roll out DP training 4.Review existing forms, correspondence, websites, DP statements 5.Establish an accountability framework 6.Adopt higher standards of data security 7.Implement a DP breach management policy 8.Be prepared for data subjects to exercise their rights 9.Consider cyber insurance 10.Don’t wait until 2018!

5. Contact details Daradjeet Jagpal Associate t: +44 (0)141 227 9403 e: daradjeet.jagpal@harpermacleod.co.ukdaradjeet.jagpal@harpermacleod.co.uk @Daradjeet

6. Big issues for 2016 - Accounting Jenny Simpson Head of Charities, Wylie & Bisset LLP

7. Big Issues for 2016 Small charities; FRS102 SORP or FRSSE SORP? Other charities; FRS102 SORP NB Receipts and Payments accounts unchanged

8. Small charities Definition from Companies Act FRSSE SORP withdrawn 31 December 2015

9. FRS102 SORP Trustees Report – Requirement for a balanced review – Risks statement – Policies

10. FRS102 SORP Accounts – Measurement basis – Format changes – Disclosures Management remuneration Donations by Trustees Expenses waived

11. Big issues – accounting for pensions Defined benefit schemes – FRS102 – Old ‘consistent & reasonable’ vs new ‘Sufficient information’ – Agreement to fund past deficits

12. Pensions James Keith, MacRoberts

13. Pensions and the Third Sector James Keith Senior Associate, Pensions Group MacRoberts LLP

14. FRS102 Provides an opportunity to make an assessment of charities’ pension liabilities: Standalone Schemes Multi Employer/Industry Wide Schemes, e.g. Pensions Trust Public Sector Schemes, e.g. LGPS

15. Pension Benefits Offered Defined Benefit Career Average Defined Contribution GPP Auto-enrolment

16. Can you cease accrual? Consequences – cessation liabilities Section 75 Debts LGPS Cessation Debts Fair Deal protection on outsourcing Changes to employment contracts and consultation requirements

17. Buying Out / De-risking Pension Liabilities Mitigation Negotiating affordability with Funding Plans Offering security to the Scheme

18. Planning for the Future Factoring in pension liabilities: future contracts funding requests grant applications

19. CONFLICTS OF INTEREST Charity trustees must act in the interests of the charity (Section 66(1) of the Charity and Trustee Investment (Scotland) Act 2005) Financial interest “Conflict of duty” – trustee appointed by third party / funder (Section 66(1)(c)) Manageable “conflicts” – declare/approve

20. Conflicts of interest and personality clashes on the board Alastair Keatinge, Lindsays

21. PERSONALITY CLASHES Commonly found – detrimental to good governance Address early – Chair to speak Remove individual, e.g. legal right to remove Board member? Often reflects other issues Legal solution/mediation

22. Digital governance Sally Dyson, SCVO

23. Sally Dyson Head of Digital Participation SCVO Digital Governance @digiscot

25. Trouble is not everyone in Scotland has them

26. https://www.flickr.com/photos/cameronking/14553529229 Start with needs* *User needs not organisational needs

27. Understanding your role Behaving with integrity Being Open and Accountable Working Effectively as Individuals and a Team Ensuring delivery of organisational purpose Exercising effective control

28. digital.scvo.org.uk @digiscot @sallyld

29. SCVO Information Service 0800 169 0022 enquiries@scvo.org.uk www.scvo.org.uk

30. Further information DATA PROTECTION Daradjeet Jagpal. Harper Macleod, Daradjeet Jagpal Daradjeet.Jagpal@harpermacleod.co.ukDaradjeet.Jagpal@harpermacleod.co.uk http://thirdforcenews.org.uk/blogs/7-ways-to-get-ready-for-the-new-data-protection-act FINANCIAL UPDATE Jenny Simpson, Wylie Bisset, jenny.simpson@wyliebisset.comjenny.simpson@wyliebisset.com New blogs http://www.taitwalker.co.uk/wp-content/uploads/2015/02/Charity-SORP-2015-PDF.pdf PENSIONS James Keith, MacRoberts, james.keith@macroberts.comjames.keith@macroberts.com CONFLICTS OF INTEREST AND PERSONALITY CLASHES ON THE BOARD Alastair Keatinge, Lindsays, alastairkeatinge@lindsays.co.ukalastairkeatinge@lindsays.co.uk http://www.scvo.org.uk/blog/trouble-and-strife-try-mediation/ DIGITAL GOVERNANCE Sally Dyson, SCVO sally.dyson@scvo.org.uksally.dyson@scvo.org.uk http://www.scvo.org.uk/blog/should-you-hold-more-virtual-meetings/ New blogs – Sally & Tracey http://www.bwbllp.com/file/wired-to-govern-a-trsutees-handbook-for-the-digital-revolution-pdf http://www.thesocialchangeagency.org/GetWired.pdf