Rule 3 - The Scout District
(a) All Scout Districts are required to keep proper books of accounts and statements of accounts and shall send them on request to the Regional Commissioner to have their accounts audited.
(b) Books and statements of accounts 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 District and not in a personal capacity.
Submission of Audited Statement of Accounts
(a) The financial year of the Association is from 1st April to 31st March. All Scout Districts shall submit their audited Annual Statement of Accounts as at 31st March, which has been approved at their Annual General Meeting to the Regional Commissioner, 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;(b) The audited statements of accounts as described in this POR shall be submitted by each District to the Regional Commissioner by not later than 30th June of each year. The District Auditor, appointed at the Annual General Meeting of the District Scout Council, shall be an independent and competent person, and preferably a qualified public accountant.
(ii) a separate statement of assets forming part of a permanent endowment (such as property held by the District 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.
(c) The Regional Commissioner may call for an audited Annual Statement of Accounts at any time during the financial year.
District Bank Accounts
(a) All Districts shall have bank account(s) in the name of the District, styled as "Scout Association of Hong Kong - xxx District". The account(s) shall be operated by not less than two signatories, authorised by the District Executive Committee. One of the signatories shall be the District Treasurer.
(b) All money received by or on behalf of the District, District Scout Council, or District Executive Committee shall be paid into the bank account(s) of the District so soon as practicable.
(c) No money received by the District, District Scout Council, or District Executive Committee shall be paid into any person's personal bank account.
(d) A copy of the Statement of Accounts as at 31st March or other date concluding the financial year shall be sent to the Regional Commissioner. If more than one account is held by the District, copies of all the Statements of Accounts are required to be sent as at the same date.
Payment of Membership Subscription
(a) In order to meet the obligations to the World Organisation of the Scout Movement, the Association may require Members of a District to pay Membership Subscription.
(b) The amount of the Membership Subscription may be determined from time to time by the Association.
(c) All Commissioners, District Scouters, Instructors and Lay Members of the District are required to pay the Membership Subscription to the Association in accordance with the relevant administrative instructions of the Association if so required.
Fund Raising in the Scout District
All fund raising in the Districts shall be conducted in accordance with the Association's financial guidelines issued from time to time and 2.11.6 as applied to Scout Groups applies in the same way to Scout Districts; and with the prior approval of the Regional Commissioner.
Assets, Equipment and Funds
2.11.7 as applied to Scout Groups applies in the same way to Scout Districts, with the District Commissioner, the District Secretary, and the District Treasurer being the responsible persons.
Disposal of Assets
(a) At Amalgamation and Closure: 2.11.8(a) and 2.11.8(b) as applied to Scout Groups apply in the same way to Scout Districts, with the District Commissioner, the District Secretary and the District Treasurer being the responsible persons.
(b) At Cessation other than by Amalgamation or Closure: If a Scout District is to split, either into two or more separate Districts, or into parts which will be amalgamated with other Districts:
(i) the assets of the District shall be divided into proportions approximately represented by the Scout population of each part after splitting;
(ii) the proportions of the District assets shall then be transferred to the Districts which will in future be responsible for those parts of the old District;
(iii) this process will normally be done under the supervision of the Regional Commissioner in which the District is situated, but in case of difficulties or when more than one Region is involved, the instructions of the Chief Commissioner shall be sought; and
(iv) pending the disposal of the assets of a Scout District which will cease to exist, all necessary steps shall be taken by the Regional Commissioner to preserve the assets and documents of title relating to District.
Safe Custody of Documents
2.11.9 as applied to Scout Groups applies in the same way to Scout Districts, with the District Commissioner and the District Secretary being the responsible persons.