1. As a base for the session today I thought that it might be helpful to refer to some draft guidance being put in place for trainers to use for exec training across the country.
Not all might be relevant today – but there are certain elements that act as a prompt

2. Financial Responsibilities
What we’ll cover
Financial Responsibilities
Financial Planning
Financial
Controls
Explain that through this session participants will gain an overview of how the Executive Committee members are involved in the finance of the Group/District or County. The session will cover topics relating to three key areas of finance and the Executive Committee:
Financial Responsibilities,
Financial Planning , and
Financial Controls.
Highlight that the session aims to provide an overview of finance for all Executive Committee members; and so some participants (particularly treasurers) may want more detail on areas covered by the session. Assure participants that you are able to signpost resources and sources of support on the subjects covered if they would like more information on a particular subject.
Explain to participants that the primary governing document for a Scout Group, District or County is Policy, Organisation and Rules or POR for short and will be referred to as POR throughout the training. POR outlines the policies, structures and rules that govern the management of The Scout Association.

3. Module Objectives
By the end of this training participants will be able to:
Define the role and importance of the Executive Committee in financial management
State the responsibilities of all Executive Committee members in financial management
Recognise the importance of regular financial reporting and the annual independent examination of accounts
Describe how to create a budget for financial planning and explain the reasons why it is an important tool for financial management

4. Module Objectives
Explain the difference between restricted, designated and unrestricted funds
State the purpose of a reserves policy and the principles for creating one
Summarise the importance of regular financial reporting and how to engage all Executive Committee members in contributing to discussions on financial reports
Describe a range of financial controls that can be used to promote good financial management by the Executive Committee

5. Financial Responsibilities
“The trustees of every charity must ensure that its finances are used appropriately, prudently, lawfully and in accordance with its objects.”
The Charity Commission
KEY MESSAGE: The Executive Committee of any Group, District or County is responsible for managing the finances because of their role as Charity Trustees and their responsibilities as set out in Policy, Organisation and Rules and their role description. These financial responsibilities could include making decisions about fundraising, the provision of services, and investments. This is an important duty in any charity. Whatever the size of the capital and income of the charity, proper financial management is the key to the success of the charity and its ability to help its beneficiaries.

6. Financial Responsibilities
List the Financial Responsibilities of the Executive Committee
Divide the participants into small groups and ask them to discuss and list the financial tasks and responsibilities that Executive Committees need to look after. They should use the table in Appendix A- writing on the responsibilities in the first column. Explain that they should include tasks and responsibilities they think only apply to certain roles, as well as responsibilities that apply to the whole committee.

7. Finance sub-Committees Manage the Finances
Provide sufficient resources
Fundraising
Annual Statement of Accounts
Promote future development
Maintain accurate records safely
Manage financial transactions
Monitor financial activity
Budgets and Financial Planning
Feedback (20 minutes)
Collect feedback from the groups and capture answers on a flipchart.
When feeding back, participants should mention some of the points detailed on the slide. They may not have discussed all of these points, so make sure that you raise any that were missed.
Please refer to trainers notes for discussion points on the financial responsibilities of the Executive Committee
Reserves Policy
Procedures for Accounting
Financial Controls

8. Annual Accounts Legal Requirement of Charities
Responsibility of the Executive Committee
Prepared from the accounting records by the Treasurer or bookkeeper
Independently examined
Presented at the AGM
Copies sent to relevant authorities
Key messages around annual statement of accounts
As an individual charity, each Group, District and County is legally required to produce an annual statement of their activities, including a record of the accounts. This document is known as the Annual Report and Accounts.
 The Executive Committee is responsible for producing an Annual Statement of Accounts each year (income and expenditure account and a balance sheet and a Trustees’ Report for registered charities); this is usually prepared from the year’s accounting records by the Treasurer or bookkeeper /administrator to an appropriate format, submitted with supporting records and evidence to an independent examination process. Once the accounts have been examined by an appropriate person they are approved by the Executive Committee.
 The Annual Statement of Accounts is presented to the members of the Group, District or County Scout Council at the Annual General Meeting. Groups send a copy of their Annual Report and Accounts to the District, The District send a copy to the County, and the County send a copy to The Scout Association Headquarters. A Group, District or County registered with the Charity Commission must also submit their accounts to the Charity Commission.

9. Independent Examination /Audit
If the Annual Income is....
You should appoint....
Less than £25,000
A Scrutineer
£25,000 - £100,000
An Independent Examiner
with a recognised accounting qualification
£100,000 - £250,000
Explain that the definition of an appropriate person to examine the Annual Statement of Accounts depends on the annual income of the Group, District or County.
If the annual income is less than £25,000 then a scrutineer should be appointed .
If the annual income is above £25,000 and less than £100,000 then an independent examiner should be appointed. (this a person, usually an accountant, certified as an independent examiner)
If the annual income is above £100,000 and less than £250,000 then an independent examiner with a recognised accounting qualification should be appointed.
If the annual income is above £250,000 but less than £500,000 and balance sheet assets (e.g. Fixed assets, property) are below £3.6 million then an independent examiner with an appropriate qualification and membership of certain accounting professional bodies should be appointed.
If the annual gross income is over £500,000 OR the annual gross income is more than £250,000 and assets are valued above £3.6million; a Registered Auditor should be appointed.
There are three types of people who can examine the accounts: scrutineers, independent examiners and registered auditors.
A scrutineer is an independent person with relevant practical experience and knowledge the trustees believe is competent to carry out an examination of the accounts.
An independent examiner is an independent person with relevant practical experience and knowledge. The Charity Commission suggest a person such as a bank or building society manager or retired accountant at lower income thresholds. At higher income thresholds independent examiners are required to hold professional accounting qualifications and membership of certain professional bodies, details of these can be found in factsheet LT
An auditor will be a professional accountancy firm who are registered as auditors.
The person appointed to carry out the examination of the accounts must not hold another appointment in the Group, District or County whose accounts they are examining.
Provide participants with printed copies of the factsheet LT103950: Guidance on the Accounting and Audit Requirements for Group, Districts, Counties/Areas and Scottish Regions for more detail on the independent examination.
Who is a member of a certain professional body
£250,000 - £500,000
A Registered Auditor
More than £500,000

10. Annual Accounts - format
Accruals Accounts
More than £250,000 annual income
Charity SORP (Statement of Recommended practice)
Statement of Financial Activities (SoFA)
Balance Sheet
Notes
Receipts & Payments
Less than £250,000 annual income
Income & Expenditure
Statement of Assets & Liabilities (Balance Sheet)
Notes
Explain that the Annual Statement of Accounts must be prepared according to a recognised format; there are two options: Receipts and Payments Accounts; and Accruals Accounts.
Receipt and Payments Accounts can be prepared if the annual income is less than £250,000. Receipts and Payments Accounts should include the income and expenditure of the Charity for the financial year, a statement of assets and liabilities, and notes to the accounts.
Accruals Accounts must be prepared if the annual income is over £ Accruals Accounts are prepared according to the Charity SORP (statement of recommended practice) format; this means that a Statement of Financial Activities(SoFA), Balance sheet and notes to the accounts must be prepared.
Details for how to prepare accounts according to both formats can be found on the Charity Commission’s website, including specimen examples.

11. Financial Responsibilities
Identify any Role-specific Responsibilities for Finance
Task (5 minutes)  
Explain to participants that they are now going to use their ideas from the previous task to decide which responsibilities are role specific. Participants should work with the same group as in the previous task.
Participants need to discuss which of the roles they think is responsible for completing each responsibility, and indicate their opinion using the check boxes on the responsibilities table (Appendix A), some groups may wish to use a separate copy of Appendix A to complete this. Remind participants that some responsibilities might be completed by more than one role.
Feedback (15 minutes)
Prepare a large display copy (A2 or larger) of the Worksheet in Appendix A with the responsibilities of the Executive Committee in the correct headed column.
For each responsibility on the display sheet ask the Groups to state which role(s) they have identified it with. Facilitate discussion around their choices by asking groups to explain their choice of role(s) for some responsibilities. (This can be chosen randomly, or due to a difference in the role they have chosen compared to other groups).
Answers should reflect the table below. During the discussion, highlight which responsibilities should be attributed to which roles, and complete the check boxes on the display sheet appropriately.
Distribute Handout 1 to summarise and consolidate this information for participants.

12. Financial Planning Budgets
Remind participants that one of their financial responsibilities as the Executive Committee is financial planning and budgeting. A budget is a highly valuable financial management tool, allowing the Executive Committee to assess the financial needs of the Group, District or County. Budgets can help the Executive Committee to control expenditure, and give advance notice of any income that needs to be raised and make decisions.
So how do you create a budget? Provide participants with a copy of Appendix B, an example budget. Advise participants that we are going to work through this example to cover the principles of budget creation.

13. Review and Update Budget
Gather Information
Income
Expenditure
Create Budget
Surplus/
Deficit
Budget Monitoring
Review and Update Budget
Budget – your plan in numbers
Talk through the principles of budget creation using the following discussion points.
Budget creation starts with gathering relevant financial and other information. The Annual statement of Accounts for the previous one or two years is a good starting point. Be aware of how much money you expect to have in the bank accounts at the end of the current financial year. You should be thinking about budgets say a minimum of 3 months before the end of your current FY. Financial records such as the accounts book, receipts, and bank statements for the same time period are also helpful.
Review the income of the Group, District or County. What are the previous years income levels received? What income sources are guaranteed to provide funding in the financial year? Use this information to realistically estimate the income of the Group, District or County. In the example the Group have recognised three sources of relatively guaranteed income: membership subscriptions; gift aid and investment income.
Review the expenditure of the Group, District or County. What essential costs have to be covered? How much money needs to be spent on the meeting place, equipment, programme activities and administration? Are there any development projects planned that will incur costs? Use the recorded expenditure from the previous year and proposed expenditure for this year to build an estimate of costs. The Group has recognised a wide range of costs: maintenance of the headquarters; Programme, adult support; insurance; and administration.
Use the estimated income and expenditure to create your budget document. Like the example you should note all the types/sources of income and expenditure (and the assumptions you have used); and provide totals. Remember to be realistic when budgeting, it can be tempting to underestimate income and overestimate costs. By providing more accurate estimates you can plan more effectively for the year ahead.
Does your budget break even; or does it have a surplus or deficit? Subtract the expenditure from the income to understand the financial position more clearly. Ideally your income and expenditure will be equal, so that your budget breaks even. However it is far more likely that you will either have a surplus- more income than expenditure; or a deficit, more expenditure than income. The Group in the example has a deficit; as the costs of delivering Scouting are higher than the income received. The Group will need to consider how they are going to make up this shortfall by looking for additional sources of income, including fundraising and applying for grants/funding. Alternatively it may decide to use its reserves. If a surplus occurs the Group, District or County will need to think carefully about how they want to use this money. Surpluses should be spent to further the charities purpose- accumulating money, in excess of its reserves policy, without plans to use it for Scouting is frowned upon by charity regulators. Are there development plans it can support? Participants might want to consider the ‘shopping list’ for their Group, District or County in the event that they end up with a surplus. Investing the money in an appropriate fund (with a low risk level) to use on a later planned development project is also acceptable.
The budget shouldn’t be a document we create and leave until it comes time to create one for the following year, it should be used to support the financial monitoring of the Group, District or County throughout the year. Compare the actual income and expenditure of the Group, District or County to the budget; to evaluate the financial position throughout the year. This will be dealt with in more detail later in the module.
The budget shouldn’t be a static document, the financial situation of the Group, District or County might change dramatically part way through the year; with a sudden drop or increase in funding or costs. In this situation the budget should be adapted to reflect new circumstances. If the Group in the example received a £2,000 grant the budget would need to reflect this difference and a re-forecast calculated.
Once the budget ends its life span feedback the information into the creation of the budget for the next financial year.
KEY MESSAGES: Budgets are a powerful financial planning tool, allowing you to plan and evaluate the financial situation of the Group District or County throughout the year.
Budgets should outline the estimated income and expenditure of the charity, and help plan for the making up of a deficit or effective use of a surplus. Budgets should adapt to reflect changing financial circumstances.

14. Unrestricted/ General
Types of Income
Restricted
Unrestricted/ General
Designated ?
Explain to participants that you are going to spend a little time now focusing on the income side of budgeting and financial recording, and in particular on funding or grants that you may receive and how you can use them.
Explain that some donated or voluntary income received by a charity has to be used for the purposes that it was donated for. If a grant is made or a fundraising event has taken place specifically to help purchase new camping equipment you must set that money aside only for that use, it cannot become part of a general fund. This is because the money has been donated for a specific purpose and is restricted to be used only in this way, we call income of this type restricted funds.
Alternatively you can receive money which has been given for use generally by the Group, District or County. This might be proceeds from a fundraising event for the Group, District or County where no specific purpose was identified when asking for money or income from renting out the Headquarters to a local playgroup. These funds can be used for any purpose and are known as unrestricted funds.
The Executive Committee can decide to designate some of its unrestricted funds for a specific project or future purpose such as buildings maintenance. Unrestricted funds which have been set aside for a specific purpose by the Executive Committee are called designated funds. These are a special kind of unrestricted fund and a designation can be reversed at anytime by the Executive Committee.
Task (10 minutes)
Explain to participants that now you have outlined the different types of funds you are going to see if they can tell which is which in some case studies.
Provide all participants with three pieces of coloured card. Explain that each piece of card corresponds to a different type of fund
Colour 1 – Restricted
Colour 2 - Unrestricted
Colour 3 – Designated.
Ask participants to hold the correct colour card for the following examples:
Money raised as part of a fundraising activity for the District minibus – 1 (Money is being raised for a specific purpose)
Money from a local authority grant to local youth clubs given to a Group – 2 (The grant has no conditions for its use)
Money donated by a former member of the Group for a new Headquarters – 1 (The money has been donated for a specific purpose/project)
Money raised at the annual County jumble sale – 2 (The jumble sale proceeds are not identified for use on any specific purpose)
Money that the Executive Committee has set aside to buy new camping equipment – 3 (The money has been given a specific purpose by the Executive Committee)
Money from a Grant from a local trust given to the County for Adult Training – 1 (The grant is restricted to supporting adult training activities)
Money donated to a local Scout Group in a will – 2 (The money has no conditions for use)
Money that is held in a Group bank account to fund future international events – 3 (The money has been put into a separate fund for a specific purpose)
Allow participants to guess and then give them the correct answer. This should encourage participants to think about the different types of funds more clearly.
Highlight to participants that although restricted funds must be used for a specific purpose, they do not need to be kept separately. One bank account can hold more than one fund so long as the Treasurer or bookkeeper keeps good accounting records to show the value of the different funds contained within it. It is also easier to maintain good financial control over a smaller number of bank accounts – however if the person looking after the accounts cannot easily account for a large number of funds in one bank account, it might be easier and quicker to see what is going on if restricted funds are put into separate bank accounts.
Separate Bank Accounts

15. What kind of issues might reserves be needed for?
Task (10 minutes)
Explain that you are going to complete a short activity to identify and then debate what reserves might be needed for in Scouting and the appropriate levels to hold.
Provide participants with a Post-it note, ask everyone to write down three things that they consider we need reserves for in Scouting.
After a couple of minutes ask each member to give one of their answers and write answers on the flip chart.
Consider each one and identify with the audience if it would be a high; medium; or low priority. There is no perfect answer to this but you should emerge with a list and some kind of agreed priorities – although the priorities will differ for each Group, District and County etc. depending on their circumstances
Once all of the examples have been used, thank participants for their participation in the debate and re-establish key messages on Reserves.
KEY MESSAGE: Reserves policies are created and agreed by the Executive Committees to enable the County or group to provide financial cover in an emergency situation as well as be in a position to take up opportunities to invest or take action when they occur. A balance should be struck between the need to hold an appropriate level of reserves, and the need to spend money to further local Scouting.

16. Reserves
“The Executive Committee have set a policy of maintaining unrestricted reserves equivalent to 3 months expenditure.”
Intended to protect against a cash-flow problem; or unexpected drop in income or rise in expenditure or take advantage of an opportunity
Level of reserves agreed by trustees
Recommend at least 3 months expenditure and no more than 12 months
Reserves policy should be included in the Annual Trustees Report and Accounts
Part of the role of a trustee is to safeguard the future sustainability of the charity, including carrying out careful financial planning. Some of the funds of the Group, District or County should be kept in reserve to provide financial resources should a cash-flow problem, or an unexpected loss of income or increase in costs. Also they can be used to take advantage of a future opportunity. Such reserves can only be held as general funds – the money representing restricted funds can not be counted as part of these reserves.
 Highlight that the level of reserves is a decision that should be made by the trustees collectively, with advice from the treasurer and possibly the auditor or independent examiner; using information about current income and expenditure, make sure that the reserves accurately reflect the future needs of the Group, District or County. Current advice recommends that a minimum of 3 months and a maximum of 12 months average expenditure should be kept as reserves. However each charity needs to consider its own needs carefully.
 The Executive Committee is required to state their reserves policy and the level of their current reserves with reference to their reserves policy, in their Annual Report and Accounts. This is typically expressed as months of expenditure, rather than just a specific figure. Show statement. Advice on the creation of a reserves policy can be found in the Charity Commission guidance ‘CC19: Charities and Reserves’
 Whilst reserves should be part of the financial planning structure; it is important that this does not result in the main focus of the charity becoming fundraising. As a charity trustees they have a duty to use funds to carry out charitable activities - provide good quality Scouting for the young people involved locally. (Though keeping some reserves for specific projects as part of a long term development plan is acceptable). A balance of spending and fundraising should be achieved to satisfy the requirements to further local Scouting and safeguard the charity’s financial future.
Highlight that too high a level of reserves can also be detrimental when applying for money from grant funders. The majority of grant funders when considering applications will take into account the current financial reserves of the applicants; a level of reserves higher than the funder deems necessary is likely to result in no grant being awarded. The Development Grants Board has released guidance on the awarding of grants in the assessment of Grant Applications; please highlight this resource to participants as an example of further guidance on this issue.
KEY MESSAGE: Reserves policies are created and agreed by the Executive Committees to enable the County or group to provide financial cover in an emergency situation as well as be in a position to take up opportunities to invest or take action when they occur. A balance should be struck between the need to hold an appropriate level of reserves, and the need to spend money to further local Scouting.

17. Financial Controls Financial Controls
What is the most recent income and expenditure?
What was the budgeted income and expenditure for the same time period?
What are the account balances?
Were there any circumstances which have caused a major variance in actual and budgeted figures?
Are there any financial decisions being considered at this meeting? Is there any extra information required to help the Executive Committee make this decision?
Financial
Controls
Remind participants that one of the responsibilities of the Executive Committee is regular financial reporting – management accounts showing actual results to date compared against budget and the forecast to the end of an accounting period.
Regular financial reports are important tools to aid the Executive Committee to effectively manage the finances of the Group, District or County, and make important decisions throughout the year as a result of that management.
Financial reports should allow the Executive Committee to understand the current financial position of the Group District or County and evaluate it against expected figures; to make financial and business decisions and to discuss the cash flow of the organisation.
Financial reports should provide the Executive Committee with key financial information.
What is the most recent income and expenditure?
What was the budgeted income and expenditure for the same time period?
What does the Balance Sheet look like. What are the bank account balances?
Were there any circumstances which have caused a major variance in actual and budgeted figures?
Are there any financial decisions being considered at this meeting? Is there any extra information required to help the Executive Committee make this decision?

18. Financial Reporting Understand the current financial position
Note any variances in income and expenditure
Ask questions on the finances
Discuss, analyse and understand variances in actual and budgeted figures (write these down).
Discuss and if necessary take action on financial matters
Agree adjustments to the budget if necessary
Get information and make informed financial decisions.
Using this information the Executive Committee should be able to:
Understand the current financial position
Note any variances in income and expenditure
Ask questions on the finances
Discuss, analyse and understand variances in actual and budgeted figures
Discuss and if necessary take action on financial matters
Agree adjustments to the budget if necessary
Get information and make informed financial decisions.
Financial reporting should be a topic on every Executive Committee meeting agenda; and financial reports should be sent out in advance of the meeting to allow the Committee members time to read the information and develop questions and opinions to aid decision making.

19. Financial reporting Verbal Reports
Ask participants if they are confident with their current financial reporting system- do they understand the financial position that they are in; do they have information to make decisions?
Explain that in order to make the most of regular financial reporting; the reports must be accessible for all members of the Executive Committee to understand. The more informed each member of the Executive Committee is, the more effectively they can analyse the data and make decisions.
Purely verbal reports are not very effective as most people cannot take in detailed financial information that is only delivered verbally. Pages and pages of spreadsheets and accounts can also be confusing. The most effective way to absorb financial information is through well written management accounts with appropriate notes and verbal explanations. Using graphs and presentations can also help to display the information in a more welcoming way to those who are less confident with analysing figures. The treasurer should take care to answer questions in a way that is meaningful and understandable by all members of the Executive Committee.

20. List checks and controls you can use to reduce financial risks.
Financial Controls
List checks and controls you can use to reduce financial risks.
Remind participants that they are charity trustees, and so are in charge of safeguarding the finances of the Group, District or County. Part of this role involves making sure that appropriate controls and checks are in place to help reduce financial risks.
 Many people will have heard stories, perhaps locally or in the national media, of Treasurers or Chief Executives of charities committing serious fraud against the charity. Instances like these can be highly damaging; not only to the finances of the charity, but also for their ability to carry out their activities and to the level of public trust they enjoy.
 Using financial control procedures helps to reduce the financial risk of transactions to the Group, District or County.
All Executive Committee members should take the setting and following of financial control procedures seriously, and work under the leadership of the treasurer to develop robust procedures of checks and controls for financial controls.
Task (5 minutes)
Divide the participants into small groups; ask them to discuss and list financial controls and checks they can use to reduce the risks of their financial transactions. Collect feedback from the Group’s discussions and capture answers on a flipchart.
 When feeding back, participants should mention the following points. They may not have discussed all of these points, so make sure that you raise any that were missed.

21. Approval of Expenditure
Financial Controls
Approval of Expenditure
Evidence
Expenses
Policy
Cheques
Online
Banking
Second Signatory
Approval of expenditure – Making sure that you are confident that payments are approved and accurate, and have supporting evidence. Consider: Have you got an invoice? Have the goods and services been received or completed? Is the claim a reasonable expense for the purpose of the charity?
Evidence- All items of income and payment should be presented with supporting paperwork; bank statements, receipts, invoices and cheque stubs should be produced alongside payment requests and financial reports
Expenses Policy – It is important to set clear guidelines for what can and cannot be claimed as expenses. Be clear about items that might be seen as ambiguous i.e. personal ink cartridges, petrol receipts and any limits for claims.
Cheques – Expenses cheques should require two signatories so that the payment is given on the authority of more than one individual. Income cheques should be recorded and banked promptly and stored safely before banking. Copies of acknowledgements and thank yous should be kept for examination.
Online banking- Online banking should still be subject to careful control. If the Group, District or County decides to use online banking they should enact similar procedures to cheques, using two signatories to authorise any transactions electronically. You should be wary of using online banking without safeguards like this.
Second signatory – A second independent person to authorise cheques and payments on line can provide protection, as long as the second signatory is vigilant. Before they sign they should ask themselves: are they sure that the expense is reasonable, falls within agreed expenditure budgets, and is properly evidenced.
Cash- Make sure receipts are received for petty cash payments, and these are recorded in the accounts properly. When receiving cash donations treat these as you would cheques, storing safely and recording and banking promptly.
Fundraising- All funds collected in cash should be checked by at least two people, recorded appropriately, and money stored in a secure manner before it is banked.
Cash
Fundraising Events

22. Financial Responsibilities
What we’ve covered
Financial Responsibilities
Financial Planning
Financial
Controls
Thank everyone for their participation in the session.
Summarise the key areas of the session. Highlight that the financial management of the Group, District or County is a vital part of the Executive Committee’s responsibilities. In this session we have outlined some of the key issues including the responsibilities of the committee, annual reporting, budgeting and financial planning, types of funds, financial reporting and controls.

23. Support Other Executive Committee Members The Scout Information Centre
Factsheets and Supporter Guides form the Scout Association
The Charity Commission (England and Wales)
Slide S
 Finish by highlighting that the Charity Commission (in England and Wales) provide a range of useful resources to support them in their role. Explain that these bodies:
are the independent charity regulator for the national government framework
work with charities to ensure that they are accountable, well run and meet their legal obligations
offer information and advice to charities on legal requirements and best practice to help them operate as effectively as possible and to prevent problems occurring
Also highlight that The Scout Association:
provides written resources and guidance for Executive Committees
Provides help and support for Executive Committee related queries

24. Executive Committee Training Sessions
Introductory Session
Effective Executive
Committees
Finance for all Executive Committee members
Officer Roles of the Executive Committee
Remind participants of the other available training sessions for Executive Committee members. If the session is being run in isolation make sure participants know who to direct any remaining questions to and where they can find support.
Make sure participants have access to, or know where to find associated reading for this session. Ensure that they are reminded that guidance on Trusteeship and Financing for Charities is subject to change and that they must make sure they keep up-to-date with developments in this area during their time as an Executive Committee member.
The Recruitment and Induction of Executive Committee members