National Secretary: Jimmy Cunningham National Treasurer ... · Chari.es • Published 16 October 2014 • Online register accessible through • c.8,500 chari1es transferred from

National Secretary: Jimmy Cunningham

National Treasurer:

Annette Byrne Provincial Commissioner (NE) James O’Toole Governance Support Team

Scouters Conference November 2015

Charities Act •  Registration Requirements - Overview

- Step by Step •  Reporting Framework •  Charity Trustees •  Record Keeping •  Scout Group Constitution •  Supports

Governance Support Team Scouters Conference November 2015

Let’s Communicate

Charities Act

Chari1es Regulatory Authority 16 October 2014:

•  Chari1es Regulatory Authority established •  Chari1es Act commenced (except Part 4 – statutory inves1ga1ons, and Part 7 – miscellaneous)

•  Register of Chari1es published •  All exis1ng CHY chari1es deemed registered – but addi1onal informa1on required

•  All other chari1es must apply to register by 16 April 2015 – extended to April 2016

•  Applica1ons for registra1on open

Register of Chari.es •  Published 16 October 2014 •  Online register accessible through www.chari1esregulatoryauthority.ie

•  c.8,500 chari1es transferred from Revenue database under s.40 of Chari1es Act

•  Data on Register: •  Name •  Address •  Charitable Purpose (in some cases) •  Registered Charity Number

•  Search func1on

Let’s Communicate

Registration Requirements

Registra1on of chari1es What do chari1es need to do now? CHY chari.es

Will receive a leVer from the CRA with informa1on to create online account with the CRA Use this account to complete and update your charity’s entry on the Register

Non-‐CHY chari.es in existence before 16th October 2014 Need to apply for CRA account Use account to apply for registra1on

New chari.es Need to apply for CRA account Use account to apply for registra1on

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Website can be found by Googling: Chari1es

Regulator

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Group Name format is: Number County (Town) Scout Group

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Year End for all Groups is 31st August

Contact Details to be entered

here:

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Let’s Communicate

Reporting Framework

Repor1ng Framework •  Sec1on 52 – commenced 16 October 2014, applies to all registered chari1es

•  Reports under s.52 will fall due 10 months a_er the end of each financial year

•  Repor1ng and accoun1ng standards to be set by regula1ons

•  Un1l these are in place, the format and content of charity reports and accounts is not yet prescribed.

•  In advance of regula1ons, we will be asking chari1es to report as follows:

•  A short online informa1on return. •  A copy of the annual report. •  A copy of the annual statement of accounts or income

and expenditure report (unless exemp1on applies). •  Auditor’s report (where applicable).

Annual Return An Annual Return is an CRA online form that must be completed each year by registered chari1es. (10 months a_er year end) You’ll be asked to update details such as name of trustees, bank account and charity classifica1on and ac1vi1es.

Annual Return & Good Governance Currently the Scout Group’s annual return includes:

if it raises funds from the public (fundraising) receives grants from central or local government

Going Forward Scout Groups will be encouraged to review and report if: •  the Scout Group works with a commercial business that raises money for the charity

•  has policies for risk management, investment, safeguarding vulnerable beneficiaries, managing conflicts of interest, managing volunteers, and handling complaints

•  if the Scout Group has reviewed its financial controls

•  declare if the Scout Group pays its trustees

Record Keeping The Basics : Ø Receipts Ø Payments Ø Bank Reconcilia1on Ø Equipment Register Ø Minutes of Group Council Ø Minutes of Group Annual General Mee1ngs

Ø Minutes of Parents & Friends Mee1ngs

Record Keeping Type of record How long they must be kept Financial records Six years a_er the end of the most recent year to

which they relate (or two years a_er registra1on is revoked

Incorpora1ng documents For as long as the charity is registered plus two years a_er the charity is dissolved or wound up or registra1on is revoked

Minutes of mee1ngs of board of directors and of members

For as long as the charity is registered plus two years a_er the charity is dissolved or wound up or registra1on is revoked

How long to keep books & records

Record Keeping Accounts There are two forms of accoun1ng: v Receipts and payments v Accruals

Record Keeping Receipts and Payments Accounts This is a form of accoun1ng which summarises the money received and paid out during the financial year. The final balance shows how much money your charity has at the end of the year. At the moment the CRA does not specify any format for preparing receipts and payments accounts but they should be prepared in a consistent way from year to year. If you present receipts and payments accounts, you must also provide a statement lis1ng assets and liabili1es at the end of the year.

Record Keeping Receipts and Payments Accounts This type of accoun1ng is much easier for a small charity which has financial dealings which are fairly straighforward. When the financial structure of the charity becomes more complicated, it may be beVer to adopt accruals accoun1ng.

Record Keeping Receipts and Payments Accounts Accruals accounts present a clearer picture of the charity’s finances during the year. They show income and expenditure as these relate to the year in ques1on, rather than simply recording money received and paid out. Accruals accounts also show the value of assets (equipment, land and buildings) in a different way

Let’s Communicate

Group Trustees

Charity Trustee

What is a Charity Trustee? In Ireland, a Charity Trustee, includes, in the case of a company, the directors and other officers of the company and in the case of an unincorporated body, any officer of the body or any person for the 1me being performing the func1ons of an officer of the body. In Northern Ireland Charity Trustees means the persons having the general control and management of the administra1on of a Charity.

Charity Trustee

Who can be a Charity Trustee? Persons aged 18 or over but certain individuals are not en1tled to be trustees under the legisla1on. Certain persons are disqualified from holding the posi1on of Charity Trustee. In Ireland a person shall cease to hold the posi1on of Charity Trustee if that person, is adjudicated bankrupt, makes a composi1on or arrangement with creditors, is convicted of an offence on indictment, is sentenced to a term of imprisonment or is disqualified from ac1ng as a director

Du1es of a Trustee What are the du.es of a Charity Trustee? Note: Some of the sec-ons of the Chari-es Acts in both jurisdic-ons have yet to be commenced a.  That the Charitable Organiza1on/ Charity is on the

Register of Chari1es b. Keep proper books of account which correctly record c. The books of account must be kept for minimum of 6 years d. to prepare an annual statement of account e. If necessary arrange for the audi1ng of the books of account f. Comply with any direc1ons made by the CRA/ CCNI with regard to the books of account g. Prepare and submit to the CRA or the CCNI an annual report in a format which may be prescribed in respect of its ac1vi1es a_er the end of each financial year;

Let’s Communicate

Scout Group Constitution

•  One of the Documents required for the Registra1on process is a Scout Group Cons1tu1on.

•  Currently the NMC is working on this and it is hoped that this will go to the November NMC for approval

•  The current thinking is that the Trustees for each Scout Group will be the Officers of the Group

•  This will be a template for every group to use and all it will require is that the Scout Group Name etc will be inserted.

Let’s Communicate

Why are we making this decision?

•  Mee1ng the requirements of compliance in governance and company law

•  Safeguarding our volunteers from personal liability •  Maintaining the democra1c ethos of Scou1ng Ireland •  Facilita1ng beVer decision making •  A focus on suppor1ng and developing our Groups

Let’s Communicate

Supports Available

When will the Supports be available and what will they be? The NMC is currently pumng together a support pack to aid every Scout Group in the sign up process It is envisaged that the pack when complete will include the following •  A screen shot step by step walk through the sign up process •  The Scout Group Cons1tu1on Template •  The Du1es of the Trustees •  The Finance Manual •  The various Financial Templates that will be required for repor1ng •  Record Keeping templates •  Also all the PSO and GSF’s will be undergoing training on how to

assist each Scout Group with the registra1on process. It would be hoped that these would be available around the first week in December.

How do I get Exis.ng Resources?

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Scout Group Finance Manual

The Scout Group Finance Manual details all these templates and lots more to assist Treasurers and Groups in the Finance func1ons. This can be accessed on the website under Resources, official Documents and pick out SID 69/10 Finance Manual

We will con1nue to produce regular Governance bulle1ns to keep everyone up to date and to distribute informa1on as it becomes available

We have published 2 Bulle1ns to date

•  Issue 1 Covered the presenta1on at EGM and the reasons why we are doing this

•  Issue 2 Covered chari1es registra1on, exemp1ons, legal, revenue and FAQ

•  Issue 3 Will Cover Group Impact & Support

•  Issue 4 Will Cover Coun1es & Provinces

This is the way we will be structuring our communica1ons on the Chari1es Registra1on

Governance Bulle.ns?

Let’s Communicate

What do Scout Groups do Now?

•  First and foremost, don’t panic, there is plenty of 1me to do this and Scou1ng Ireland will be suppor1ng you on this journey over the next while.

•  There will be con1nued support given as and when we can have this available.

•  All Scout Groups must register with the Chari1es Regulator in the Republic of Ireland and the Chari1es Commission Northern Ireland.

•  In the Republic of Ireland this has to be completed before 15th April 2016 so we have lots of 1me

•  In Northern Ireland the Na1onal Management CommiVee are working with the Chari1es Commission to bring Scout Groups forward for registra1on in an organised manner and will advise these Scout Groups of this process shortly.

•  So at this stage if you hold off signing up un1l we provide this informa1on and support for you.

•  We will let you know when to move forward for registra1on

•  Scout Groups will have to appoint Trustees •  Scout Groups will have to register with the CRA •  Scout Groups will have to make annual returns to CRA

But to be honest that is all that will change.

What will change?

•  The aims and objec1ves of Scou1ng Ireland remain unchanged.

•  The democra1c ethos and the primacy of Scout Groups remains the same.

•  Our principles and programmes remain unchanged.

•  Delivery of our Youth programmes will not be impacted.

•  The changes coming will enhance the reputa1on of Scou1ng Ireland.

•  This will provide greater protec1on for our Volunteers.

•  This will ensure that all Scout Groups comply with best prac1ce in terms of governance and thereby enhance the trust the general public can have in their local Scout Group.

•  This will ensure that Scou1ng Ireland meets our obliga1ons under the Chari1es legisla1on.

What will not change?