Annual Accounts Process

In accordance with Girlguiding policies, unit leaders are responsible for managing unit funds. As each unit operates as a charity the leader is effectively the unit trustee and therefore there is a legal obligation to maintain proper accounting records in accordance with charity law.

To meet the end of year requirements of Girlguiding policies, Girlguiding Cambridgeshire West requires all unit leaders, depots and commissioners to follow the process detailed below. In order for the county commissioner to receive the appropriate assurances regarding the financial management being carried out within the county it is essential that all dates within the process are met.

  1. Complete accounts for the annual period January to December.

  2. Fill in and sign Annex A.

  3. Submit Annex A and accounts including receipts, cheque book, paying in book, bank statements, register of subs received etc to an independent reviewer for checking. The independent reviewer must sign annex A. If you have any problems finding an independent reviewer consult your district commissioner.

  4. Complete Annex B - annual report.

  5. Submit completed Annex A and B only to your district commissioner by the end of February.

  6. Please note that accounts must be kept for 7 years in accordance with charity law.

  1. Ensure that the process at stage 1 is understood and completed by all your unit leaders and depot managers.

  2. Ensure that the process at stage 1 is completed for your district accounts.

  3. Receive completed 2 page returns from all your units and depots.

  4. Check that they have been signed and independently reviewed.

  5. Sign all Annex Bs.

  6. Complete Annex C and submit to your division commissioner with the Annex A and B for your district accounts by end of March.

  7. Send your unit’s Annex As and Bs to the Girlguiding Cambridgeshire West office for filing.

  1. Ensure that the processes at stage 1 and 2 are understood and completed by your district commissioners.

  2. Ensure that stage 1 is completed for your division accounts.

  3. Receive completed Annex Cs from your districts.

  4. Maintain contact with any districts who fail to meet the end of March deadline and provide help as required.

  5. Complete an Annex C and submit to the County Business and Finance Chair on behalf of the county commissioner, together with the Annex A and B for your division accounts by the end of April.

  6. Send your district Annex Cs to the Girlguiding Cambridgeshire West office for filing.

  1. The county commissioner will receive the division Annex Cs from the county Business and Finance Chair. She will also receive and sign Annex As and Bs for the Division Accounts.

  2. The county commissioner will advise the county executive when the process is complete.

  1. The county office will receive and store all Annex A, B and Cs as submitted for 7 years. The county office will keep the county Business and Finance Chair advised monthly on total forms received thus highlighting where districts are not meeting the deadlines.

Throughout the process it is essential that if anyone at any level is having difficulty that they contact their commissioner one level up as soon as possible. Division commissioners should contact the county business & finance chair for help.