XVII Colchester Sea Scout Group
Group Scout Leader’s AGM Report 2020-2021
The year of 2020-21 continued with the unprecedented nature of the pandemic affecting Scouting. We again had to return to lockdown Scouting, following a term of socially distanced face-to-face meetings using both Mersea and the Pavilion. There are a number of notable successes mentioned later in this report, but it is important to take the time to acknowledge the efforts of all of the volunteers, both leaders and all other supporters who give up hundreds of hours of their time to help in our successes.
All sections this year have provided a varied and balanced programme despite further lockdowns and more can be read about these later in this report. Although we were required to cancel meeting face-to-face meetings again, a small social support bubble continued to undertake important maintenance and improvement at Mersea, focusing on the troop room. Anyone who has seen the renovated troop and leaders’ room at Mersea will appreciate the amount of time and effort that has gone into improving these facilities and ensuring the continuation of our Mersea HQ as a first-class water base.
We were awarded a number of Covid grants as a result of the business rates we pay for Mersea, from the Retail, Leisure and Hospitality Grants which have meant that we have continued to be able to repair and improve our equipment and HQ, despite not having the usual level of income from our sailing programme.
Our normal main source of funds comes from the annual Plant Sale and huge thanks must go to Colin and Marleen Batchelor, Sarah Mason and their team for organising, ordering, sorting and delivering the plants. Sara Cheeld and family also need thanks for their efforts with the Christmas pudding sale. If you are able to help with either of these events, we would very much welcome your help. Also, please help to support the events by buying even more plants and puddings.
We were able to undertake a number of sailing sessions this year when allowed to meet face-to-face and even managed to offer some sailing and powerboat courses. Once again, we were able to provide support boats for Mersea Week and we also celebrated the wedding of two of our leaders during the summer, Claire from Explorers and Simon from Cubs.
Summer camps were also held, with the Scouts camping at Gosfield School and the Explorers staying at Mersea, with joint activities on some days. We were also able to have a socially-distanced Christmas weekend, with all sections meeting separately at Mersea and having either a Christmas dinner or a Christmas brunch – 20 uninterrupted years of holding a Christmas Camp.
The Group still meets in the Army pavilion and we are grateful for our continued relationship with the Army and Sodexo who manage the Gymnasium and Pavilion. We are always looking out for a bigger venue and will keep you informed if we are able to find anywhere as a more permanent home. Our water base on Mersea continues to provide a home for our boating activities and our ongoing improvement plans include replacing the roof, new rear guttering, decorating and installing new lighting in the boat shed, as well as redesigning and replacing the kitchen.
This report started with thanking the volunteers in the Group. They are an incredibly dedicated team of people, constantly striving to provide outstanding activities and experiences for young people, especially this year despite the limitations and restrictions caused by Covid-19. Their
commitment to the Group and its young people cannot be underestimated. It is also worth noting that we are fortunate to have a fantastic group of young people who push, stretch, challenge and entertain us in equal measure. It has been a privilege to be the Group Scout Leader this year and I look forward to reporting to you next year of our continued success!
Ian Edgar Group Scout Leader
Joint Chairs’ AGM Report 2020-2021
We started last year’s report with ‘What a year!’ and concluded ‘Let’s hope the coming year is a little more ‘normal’.’
How little did we realise that it would all come round again!
The great news is…we are still here and thriving. Despite all the setbacks and lockdown restrictions scouting in 17th Colchester has marched on apace and it has become routine to move in and out of lockdown without breaking step. The usual activities have managed to continue, mostly, although perhaps in a different format. The plant sale continued unabated with some excellent trading. The Essex Scout Jamboree 2020 was called off earlier in the year and despite best efforts it was not possible to arrange any scout camp that summer. Activities were socially distanced and hygienically operated with double sessions being run to enable everyone to participate.
Another casualty of the year was the group sale day which has traditionally offered an opportunity for all the parents and helpers to gather at Mersea for a day of sailing and feasting, hopefully this can be resurrected in 2022.
Once again throughout the year the leadership team have strived to offer a meaningful program of activities for the young people of the group across the age ranges, something that has been appreciated by many parents particularly through the difficult times of lockdown. Trashing the kitchen at home turned out to be a whole lot more acceptable when it was done in the name of Scouting!
Christmas camp 2020 was not a camp, but amazingly Christmas dinner was served to each of the sections in an acceptable but distanced manner so that at least the young people could appreciate being together once more.
Work at Mersea continued in bubbles and enabled some serious work to be done on the boats to bring them to a better condition, and work has persevered on the building to ensure that there is a suitable place to return to when sailing is able to start again and that it can be hired out safely once more.
We stand in awe of the leadership team that commit so much to ensuring that the scouting continues so robustly at 17th throughout the difficult times, not just on the evening of the unit meeting but almost every weekend of the year when work is being carried out to keep the wheels of the 17th Colchester juggernaut turning smoothly. From the parents to all the leaders, a huge thank you.
Colin & Marleen Batchelor Joint Group Chairman
Beaver Scout AGM Report 2020-2021
Beaver Scout Leader: Elizabeth Mullender
Assistant Beaver Scout Leader: Gill Murgia
Beaver Section Assistants: Jacki Gardener, George Cheeld
The Colony has maintained around 20 - 24 Beaver Scouts over the past year.
At present we have a number of names on the waiting list, both boys and girls, and at present we have almost been able to take in all those who are old enough to join.
During the start of the year when we ran zoom meetings, these were only for 30 minutes. We had approximately 5/6 Beaver Scouts attend. We sent out activities through the post as well as email. For those who did not attend this meant that they could join in and send over photos of the having fun too.
In April 2021 we were able to meet up face to face outside, so we ran a fun programme.
Throughout the year we worked on the following badges:
Experiment, Gardner, Health and Fitness, Explore, Hikes, Navigation, Creative, Cyclist, Cook, Safety and the Challenge Badges.
My thanks to Gill, Jacki and George without whose help I could not run the Colony each week and it is greatly appreciated. I would also like to thank the leaders of the group who have helped us over the last year when we need assistance.
Liz Mullender Beaver Scout Leader
Cub Scout AGM Report 2020-2021
Cub Scout Leader: Jonathan Hay
Assistant Cub Scout Leaders: Emma Parker, Simon Hurley, Aaron Traynor
We started the year with 30 Cubs in the Pack and ended it with 31.
The leadership team now comprises 2 warranted leaders & 2 Section assistants. We said goodbye to Kaz (King Louie) at the start of term. Our thanks go out to her for all her help over the last 7 years; we wish her well for the future. We also enjoyed the help of Explorer Scout Josh West.
The past year has been a challenge due to the continued uncertainty of the pandemic, but the leadership team has risen to the challenge.
The start of term saw us able to meet face to face with social distancing in place. Due to the size of the Pavilion, we split the Pack in half, running two shorter sessions with a break for cleaning down. Despite lower attendance during our lockdown Zoom sessions, all the Cubs returned to us which was great to see.
Autumn term saw us doing firelighting down at Mersea outside. When back at the Pavilion we made a start of the Astronomy badge which worked well despite the shorter session times. All was well until Covid restrictions re-emerged and we went back to Zoom sessions at the start of November doing baking, cooking, poppy making and a survival adventure to name but a few activities.
Christmas saw 7x Cubs attend a socially distanced Christmas dinner and film down at Mersea, very different from the usual format – big thanks to all involved making this a success.
2021 started back on Zoom. January saw us making burgers with Bagheera and covering the photography badge with Shere Khan. February had us taking part in fitness sessions with Shere Khan and tin can pancakes with Bagheera and origami with Akela.
March saw the launch of Essex Scouts Spring in to Scouting challenge involving various activities over a series of weeks and we also made bird cakes and chocolate nests for Easter.
Finally, after Easter, we were able to meet face to face again. Once again, all the Pack returned which was lovely to see and we were able to invest our newest recruits in person at a distance including a sibling of one of the Cubs who joined over Zoom!
We enjoyed a trading post activity over a number of weeks as well as covering the countryside code. We walked the Wivenhoe trail in May and enjoyed some pioneering challenges interspersed with games / fun nights - a real tonic for the Cubs and leaders after months of being constrained by the pandemic.
The term finished in July and Baloo (Simon) got married to Claire one of our Explorer Scout leaders. The ceremony took place down at the RNLI training college in Poole, Dorset where Simon has trained as part of his other volunteering role as a Lifeboat man on Mersea island. We send them our congratulations and wish them all the best for the future.
Although the term had ended, 4x of the outgoing Cubs attended the Scouts Summer camp at Gosfield School. Ian the Scout leader works there and managed to pull together a camp and full programme with all activities in less than a month. Huge thanks to him and the rest of the team who
made this a success. The Cubs had a great time; their first time away in close to 18 months. They enjoyed a host of activities including, sailing, a trip to the theatre, high ropes, a visit to a nuclear bunker, firelighting to name but a few.
My thanks once again over the last year go to the leadership team for their friendship & support in what has been a challenging period. In no particular order:
Emma Parker (Bagheera) Simon Hurley (Baloo) Aaron Traynor (Shere Khan) Ian Edgar (Scouts)
……………………………….…and a big ‘thank you’ to the Cub Scouts and their parents & guardians for their continued enthusiasm.
Jonathan Hay Cub Scout Leader
Scout AGM Report 2020-2021
Scout Leader: Ian Edgar
Assistant Scout Leaders: Glen Foster, Adam Skull, Sarah Gibson Scout Section Assistants: Chris Dorrian, Matthew Johnson Covid Support Leaders: Paula Deighton, Jon Hay
Autumn Term 2020
We were able to return to face-to-face Scouting, albeit socially distanced. To be able to meet the Government rules and Scouting HQ rules, we had to make use of both Mersea and the Pavilion on Wednesday nights. The only way this was able to work was by splitting the troop in two and thanks to having a number of people stepping up to take on running meetings for alternate halves of the troop. The programme included healthy lifestyles, debate and hobbies nights as well as some street orienteering.
In November, we had to return to online Scouting via the medium of Zoom. We held a number of very successful cooking evenings including soda bread, gingerbread men and cheese straws. We also held an online Christmas quiz.
Ensuring we closely we followed the rules, we were able to hold 2 sittings for a Christmas meal at Mersea, where nearly all of the Scouts attended.
Spring Term 2021
This term was delivered entirely on Zoom. We continued with our Zoom cookery programme, becoming more adventurous, making pancakes, spring rolls, Scottish shortbread and rumbledethump pies for Burns Nights (led by one of the Scouts), as well as making profiteroles. We also held a bingo night, origami night and involved the Scouts in running online games, magic tricks and other activities. To ensure the continuity of the programme, key items were delivered to the Scouts, including the items to make a signalling torch as part of the communicator badge, an irn-bru bar as well as delivering their badges to their homes. Scouts also completed their personal challenge badge at home. As soon as we were allowed to restart face-to-face Scouting, we held a hike on Mersea over Easter.
Summer Term 2021
The summer term saw us return to face-to-face Scouting, initially still with the troop split in half. We completed our model maker badge using free resources from Warhammer, painting and building Warhammer characters and playing a conflict game. Scouts also learned about St George and why he is the patron saint of England and Scouting.
After half term, we were able to meet in full again, and had several sessions of off-road biking in Friday Woods, as well as a night at Thorrington. We complete some beach art and practiced tentpitching ready for summer camp.
Also, this term we were able to hold the first nights away event since the start of the pandemic, having a week-long summer camp at Gosfield School. We visited Great Notley Discovery Park, went to the theatre in Chelmsford, sailed at Mersea, visited the Secret Nuclear Bunker and Nuclear High Ropes at Kelvedon Hatch, as well as having 2 campfires, sleeping in hammocks and playing sports in the school’s sports hall. The low point of the week was the Covid testing of everyone in attendance in the middle of the week. However, it was fantastic to be able to run a summer camp again and we were so pleased to be able to do this.
At the time of writing, there are currently 33 Scouts in the troop. The leadership team for this year will be Ian Edgar, Adam Skull, Chris Dorrian, Glen Foster and Matthew Johnson, ably assisted by Jon Hay, Paula Deighton and Steve Deighton. We have also had Jasper Smith and Callum Bryce (former Scouts) return to help us run Scout nights and events whenever work allows.
Ian Edgar Scout Leader
Tsunami Explorer Scout Unit AGM Report 2020-2021
Explorer Scout Leader: Hannah Smith
Assistant Explorer Scout Leaders: Steve Deighton, Pete Bartholomew, Phil Bartholomew, Clare Hurley, Roland Victory, Richard Nunn
We are a District based Explorer Scout Unit and, importantly, in partnership with the 17[th] Colchester Sea Scout Group. We place a strong emphasis on water-based activities, as well as enjoying many shore-based events. We meet at the Colchester Garrison Pavilion and at the 17th Colchester’s HQ at Mersea on Tuesday nights between 7.30 and 9.30pm.
We wear the Sea Scout uniform with ties, although we still wear the scarf of the 17th Colchester for other less formal activities. The 17th Colchester Sea Scout Group is Royal Navy Recognised, and the Explorer Unit shares that recognition. It is one of the few Explorer Scout Units to carry this prestigious recognition with such numbers as we have.
Membership of the Unit is available to both boys and girls aged between 14 and 18 years old.
Autumn 2020
Tuesday night activities were once again full and varied throughout the first half term. Activities included glass painting, soap carving and wide games. Unfortunately, the second half term was mostly virtual sessions, which involved Dragons Den activities, baking and international evenings. Fortunately, we were able to meet in person to enjoy our annual Christmas meal and quiz.
Spring 2021
Our Tuesday evening meetings this term remained online. We focused on the International badge, which included presentations from the young people and cooking using tofu. We also spent time practising our rope skills and baked Easter brownies.
Summer 2021
This term, we were back to face-to-face sessions. This enabled us to conduct a range of practical activities, including making planters, sailing, hiking, cooking and beach bonfires, which is definitely our new favourite activity. We were also able to have a fantastic summer camp, which we held at Mersea HQ. We were able to take part in different activities such as paddle boarding, high ropes and sailing.
Young Leaders
Members of the Unit regularly assist with all the other sections within the 17th Group. This secures the relationship with younger members of the Group, providing them with an insight into the opportunities offered in joining the ESU – the best type of promotion for future recruitment. This has continued where other sections have offered online scouting throughout the pandemic.
Awards
Badges awarded this year include International, Global Issues, Survival Skills, Emergency Aid, Nautical Skills and Sailing. Once again, we have been unable to conduct expeditions so cannot progress the young people through their Platinum, Diamond or Queen’s Scout awards. We are really hoping we can develop this next year.
Currently we have a leadership team consisting of Hannah, Steve, Claire, Roland, Phil, Richard, and
Pete, with other leaders joining us for sessions when available. This has enabled greater flexibility in terms of attendance, so a big thank you is due to all of the team for their dedication and hard work. Numbers remain steady with 17 on the books.
Hannah Smith Explorer Scout Leader
Mersea HQ AGM Report 2020-2021
Foreword:
COVID Continues to put a dent into our plans once again.
RYA Centre:
With COVID upon us not much was able to happen early on. We did manage to squeeze a Level 2 Start Sailing course in before further restrictions occurred. This year we have managed several Powerboat courses, end of summer into the Autumn.
Fleet:
Our large RIB Trinity is now off for a major overhaul on her tubes and significant service of engine and ancillaries. The Wayfarer was completed and has been sailed this season, we have also invested in a brand-new mainsail for her as well. Throughout the year, the boats have been kept serviceable by the team often being turned around within 48hrs to allow the next session to go ahead, juggling our working and family lives to ensure that the YP have the craft available.
Headquarters:
With further lockdowns and restrictions, you might think that not much has occurred, you could not be further from the reality.
The whole troop room has been cleaned, made good and re-painted, the floor sanded and oiled, additional furniture, double doors insulated to reduce the drafts, masonry wall painted, flat roof refelted, overhanging tree s cut back, roof cleaned, gutters cleaned & the flagpole has had some TLC to boot. The toilets have been decorated. The downstairs bedroom decorated, re-designed and new storage lockers added.
The Workshop floor has been re-screeded and the whole workshop cleared and then re-organised. We dealt with an invasion of wood ants which saw some structural damage to the roof, this was all fixed and most of it has now been finished and re-decorated.
Outside John has maintained the field to its high standards and we have also on a larger level had the car park re-laid, with fresh stone, having been scraped back first.
Group Sailing:
Well, sailing this year has been a very different model, with the restrictions in place and then the further rules from HQ scouting we were very limited in what we could do, none the less we still managed to put on 16 sessions with 150 plus young people getting on the water as well as the Explorer Summer Camp and also a visit from the Scouts during their summer camp.
As ever I cannot thank all my staff enough for the efforts that they have put in during very trying and at times quite stressful circumstances, we will never really know the true cost of the pandemic, but I do believe that it would have been a lot worse had it not been for the team continuing to strive through to offer the activities that we do.
I sincerely hope that 2022 will see many things returning to normal
Steve Deighton Assistant Group Scout Leader Principal 17th Colchester Sea Scouts RYA Centre Mersea Activity Co-ordinator
Treasurer’s Report 2020-2021
Foreword:
2020-21 has been one of the most challenging years for the Group, as result of the impact of the pandemic effectively obliterating all of our income. However, despite the challenges presented by the pandemic, the Group continues to have a strong financial position and thanks go to everyone involved in the Group’s finances in any capacity.
Highlights:
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Opening of a separate savings account to identify all monies for Summer Camp – can only be spent on this purpose
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Opening of a separate savings account to identify all monies for the capitation/census fee (the Scout Association HQ membership fees) – can only be spent on this purpose
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Socially distanced plant sale with sales of £10,674 (expenses for this will be reported in 2021-22 due to timing issues)
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Socially distanced pudding sale with profits of £745
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Sales of facemask made £875 for the Group
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Covid-19 Sport England grant received totalling £6500
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Scouting HQ grant of £50 received from a national sponsored fundraising drive
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Government Covid-19 grants received totalling £19,955 based on the rateable value of our Mersea HQ building
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Economic write-off of our original ATV “Dave” with £1000 rebate
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Purchase of new ATV “Dave 2” for a fee of £15,840
Total income: £56,206 Total expenditure: -£41,311 Net income/expenditure: £14,895
In order to improve our financial reporting, we have appointed a new accounts verifier, Mike Stokes. This had led to an improved cashbook and balance sheet, as well as an improved assets and liabilities sheet too, which includes any physical asset over £500 in value.
Reserves policy:
It has been agreed at Executive Committee level that the Group will maintain minimum cash reserves of £10,000. This was historically the figure needed to replace an outboard engine allowing the Group to continue functioning if an outboard was lost or stolen. It is also the estimated figure needed to refund payments for a summer camp if this event had to be cancelled at short notice. This figure will be reviewed by the Executive Committee on an annual basis, taking into consideration current pricing and likely impacts of inflation.
Bank account details:
The Group currently operates 5 bank accounts
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Group current account (£22,130)
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Mersea HQ current account (£7,360) – restricted fund, to be used for Mersea income and expenses only
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Capitation savings account (£1,716) – restricted fund, to be used for payment of the Scouting HQ membership fee for all youth members
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Summer Camp savings account (£6,015) – restricted fund, to be used for payments for the purpose of the Group’s Summer Camp each year
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Scout Association investment account (£5,489)
17th Colchester Sea Scout Group
Income and Expenditure for the year ending 31st March 2021
| 2021 £ Total Receipts 56,206 Total Payments (41,311) Net Income / (expenditure) for the year 14,895 Cash, bank and invested funds b/fwd 27,979 Cash, bank and invested funds c/fwd 42,874 Statement of Monetary Assets and Liabilities @ 31st March 2021 2021 £ Barclays Group Account 22,130 Barclays Mersea Hut Account 7,360 Investment Account (Scouts Association) 5,489 Summer Camp Savings Account 6,015 Capitation Savings Account 1,716 42,710 Petty Cash (Beavers) 81 Petty Cash (Cubs) 0 Petty Cash (Scouts) 83 Petty Cash (Total) 164 Total 42,874 |
2020 £ 63,931 (60,928) 3,003 24,958 27,961 2020 £ 19,658 2,875 5,446 27,979 27,979 |
|---|---|
Statement of Assets & Liabilities
| Monetary Assets Barclays Group Account Barclays Mersea Hut Account Petty cash Investment Account (Scouts Association) Summer Camp Savings Account Capitation Savings Account Monetary Assets Monetary Liabilities Petty Cash reimbursement outstanding Monetary Liabilities Non-Monetary Assets Mersea HQ Mersea HQ - Contents Zodiac 4.7m RIB with 40HP outboard XS 5m RIB with 50HP outboard Topaz Xenon x 2 c/with launching trolleys Dagger Kayaks x 10 Topaz Uno Sailing Dinghies x 7 18ft Oyster Sailing Dinghes x 2 Canadian Canoes x 2 Trailers and misc boat equipment Motor Launch and 10HP Inboard Engine XS RIB with 70HP outboard Topaz Omega Sailing Dinghies x 1 XS RIB with 40HP outboard Topaz Vibe Sailing Dinghies x 1 Kyoti 4WD ATV Non-Monetary Assets |
£ £ £ 01/04/2020 In-year 31/03/2021 Balance Movement Balance 19,658 2,472 22,130 2,875 4,486 7,360 0 164 164 5,446 43 5,489 0 6,015 6,015 0 1,716 1,716 27,979 14,895 42,874 01/04/2020 In-year 31/03/2021 Balance Movement Balance 0 0 0 0 0 0 250,000 0 250,000 8,000 (800) 7,200 5,000 (250) 4,750 10,000 (500) 9,500 5,000 (250) 4,750 4,690 (235) 4,456 9,000 (450) 8,550 1,000 (50) 950 1,000 (50) 950 3,000 (150) 2,850 6,750 (338) 6,413 20,000 (1,000) 19,000 5,000 (250) 4,750 15,000 (750) 14,250 2,500 (125) 2,375 15,840 12,672 345,940 10,643 353,415 Estimated Value 1/4/20 Additions/Disposals/C hange in value Estimated Value 31/3/21 |
|---|---|
Vehicles - 20% depreciation Mersea HQ - Contents - 10% depreciation Mersea HQ - 0% depreciation Boats - 5% depreciation
17th Colchester Sea Scout Group
Income and expenditure breakdown for year ended 31st March 2021
| Income | £ | Expenditure | £ |
|---|---|---|---|
| Subscriptions | 4,815 | Membership fees | (3,285) |
| Explorers Rent | 472 | ||
| Gift Aid | 2,355 | ||
| Activities | Activities | ||
| Summer Camp 2020 | 1,088 | Summer Camp 2020 | (1,197) |
| Summer Camp 2021 | 1,223 | Summer Camp 2021 | (1,807) |
| Xmas Camp | 418 | Xmas Camp | (342) |
| Sailing at Mersea | 24,904 | Sailing at Mersea | (26,281) |
| Clothing and Badges | 33 | Clothing and Badges | (88) |
| Other Activities (float) | 200 | Other Activities (float) | (322) |
| Petty Cash payback (previously expensed) | 164 | ||
| Negative receipts (refunds) | (600) | ||
| Equipment / Assets | Equipment / Assets | ||
| Tents | (1,045) | ||
| Fundraising | Fundraising | ||
| Plant Sale | 10,674 | Plant Sale | 0 |
| Xmas Puddings | 2,262 | Xmas Puddings | (1,517) |
| Other/TBD | 552 | Other/TBD | (61) |
| Facemasks | 940 | Facemasks | (65) |
| Donations | 10 | Donations | (100) |
| Grants | 6,550 | Grants | |
| Interest | |||
| Bank Interest | 46 | ||
| Running Costs | Running Costs | ||
| Meeting Venue | 100 | Meeting Venue | (688) |
| Insurance | Insurance | (4,514) | |
| Total Income | 56,206 | Total Expenditure | (41,311) |
| Net Income/Expenditure | 14,895 |
Internal financial controls for charities
Checklist
Contents
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Self-assessment checklist
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Some key issues, monitoring arrangements and risk of fraud
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Income
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Purchases and payments
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Assets and investments
1. Self-assessment checklist
The questions in this checklist are designed to help charity trustees and their advisers evaluate the charity’s performance against the legal requirements and good practice recommendations set out in the commission’s guidance on internal financial controls for charities. Trustees should review their charity’s performance at least once a year.
Each of the questions on the checklist links to a paragraph of the guidance, where further details can be found. Not all the controls listed will be appropriate for all charities, for example, where a section of the checklist deals with an area of activity that the charity does not undertake then that section of the checklist will not apply.
Charities must always comply with legal requirements and these requirements are identified in the checklist. A ‘yes’ answer for good practice recommendations does not mean there is no scope for further improvement. A ‘no’ answer does not always indicate a problem. It may be that the charity has not put in place a particular control because the risk involved is small and the potential loss is acceptable, given the cost that would be involved in putting in place stronger internal controls.
Finally, the answers in the checklist should be based on the trustees’ knowledge of what actually happens in the charity and not what they expect to happen. Having an internal control in place is only part of the picture. It must operate in practice to be effective.
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2. Some key issues, monitoring arrangements and risk of fraud
2.1 Financial controls throughout the charity Yes No
Is the segregation of duties to provide ‘double check’?
Do the trustees carry out an annual review of the internal financial controls?
2.2 Monitoring activities Yes No
Are the budgets of income and expenditure prepared, and approved by the
trustees?
Is performance measured against budgets at regular intervals and explanations
sought for variances?
2.3 Internal audit and audit committee Yes No
Have the trustees considered the need to appoint an internal auditor or set up
an audit committee?
2.4 Information and communication Yes No
Are the trustees provided with regular information about the financial
performance of the charity?
Do the trustees discuss the financial performance of the charity at each of their
meetings?
Are terms of reference in place for any finance sub-committee, or similar sub-
groups of the trustee board?
Does any finance sub-committee report to the full board of trustees for final
decision making?
2.5 Trustees’ responsibilities Yes No
Are sufficient accounting records kept of all transactions? (legal requirement)
Have the trustees considered the need for a reserves policy and put in place a
reserves policy if one is needed? (legal requirement)
Do the accounts comply with legal requirements? (legal requirement)
Are the accounts formally approved by trustees at an annual meeting?
Have the trustees appointed an auditor or independent examiner? (legal
requirement)
Are newly appointed trustees given a copy of the latest accounts?
Do the trustees file the annual report and accounts and annual return on time?
(legal requirement)
2.6 and 2.7 Managing the risks of financial crime and abuse Yes No
Are trustees and staff made aware of why the charity is at risk from financial
crime and abuse and of typical examples of potential fraudulent activities?
Does the charity have an anti-bribery policy, policies on the acceptance of
hospitality, the acceptance of donations and a register of interests in place?
Does the charity have policies and controls over access to and storage of
electronic information?
Does the charity have computer programmes to protect its data and systems
from
external interference?
Does the charity have procedures for reporting suspicions internally, and to the
commission and the police?
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3. Income
3.1 Income received in the post Yes No Is the incoming post opened in the presence of two unrelated people? Are all incoming cheques and cash recorded immediately?
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Does the charity keep unopened mail secure?
3.2 Income from public collections and fundraising events Yes No
If the charity undertakes public collections or fundraising events:
• are public collections undertaken within legal requirements? (legal
requirement)
• are collection boxes numbered and their allocation and return recorded?
• are all collection boxes sealed?
• are all collection boxes regularly opened and counted by the charity and a
record kept of their locations and history of takings?
• are collections counted in the presence of the collector and a receipt given to
them?
• are two unrelated people involved in counting and recording the income?
• is cash banked as soon as possible and without deduction of expenses?
• are records maintained for each fundraising event?
For ticket incomes are:
• tickets pre-numbered?
• records kept of all persons issued with tickets to sell, and which ticket
numbers they have been allocated?
• records kept of which tickets sold?
• reconciliations made of money received against tickets sold?
Has the charity complied with Part II of the Charities Act 1992 where
professional fundraisers are engaged? (legal requirement)
3.3 Gift Aid donations Yes No
Does the charity maximise the lawful take-up by its donors of Gift Aid?
Are regular checks made to ensure all eligible tax repayments are obtained?
Does the charity keep the records required by HMRC for Gift Aid claims?
3.4 Legacies Yes No
Does the charity identify and monitor the receipt of large legacies and ensure
that they are correctly included in the accounts?
3.5 Tainted charity donations and substantial donors Yes No
Has the charity kept the necessary records to identify transactions with
‘substantial donors’ for donations received up to April 2011? (legal
requirement)
From April 2011, have the trustees put in place procedures to identify ‘tainted
charity donations’?
3.6 Trading income Yes No
If the charity undertakes trading activities (either trading in furtherance of its
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objects or non charitable trading):
• if the level of non-charitable trading is significant is it carried out in a trading
subsidiary?
• does the charity have a pricing policy for the goods and services supplied?
• does the charity have invoicing procedures for goods and services supplied?
• does the charity review outstanding debts and collection procedures?
• are there procedures to reconcile amounts invoiced and cash received to
outstanding invoices?
3.7 Banking and custody procedures Yes No
Are incoming receipts banked promptly?
Is insurance held to cover the contents of the safe or cash box and cash in
transit?
Are funds banked without deduction of expenses?
3.8 Checks on income records Yes No
Are regular checks made to ensure income records agree with the bank paying-
in books and statements?
Are checks made by someone other than the person who made the entry in the
accounting records?
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4. Purchases and payments
4.1 Controls and authorisation of expenditure on goods and Yes No
services
Is there a written policy on the authorisation of expenditure?
Are invoices received checked against orders confirming pricing and the receipt
of the goods or services ordered?
4.2 Controls and authorisation of expenditure on grants Yes No
If the charity makes grants, does it have a grant-making policy?
Does the charity make and monitor grants in accordance with the grant-making
policy?
4.3 Payment by cheque Yes No
Does the charity follow any stipulation in the governing document about who
can sign cheques?
Does the bank mandate require at least two signatories?
Is there a practice of not signing of blank cheques?
Are cheque books etc kept in a secure place with access only by nominated
persons?
Are any monetary limits placed on an individual’s signing recorded in writing?
Is all cheque expenditure recorded in the cash book and noted with the
relevant cheque number, nature of payment and payee?
Are cheques signed only with documentary evidence of the nature of the
payment,
eg invoice?
4.4 Payments by debit/credit/charge card Yes No
Does the charity have a policy for the use of payment cards, including the
criteria for their issue, spending limits and security?
Does the charity communicate the policy for the use of cards to all trustees and
staff using them?
Are cards cancelled when the holder ceases to work for the charity?
Is all card expenditure supported by vouchers and invoices and recorded in the
accounting records each time the card is used?
Are card statements sent to the charity finance team and checked to
supporting records and invoices?
Is the cardholder’s use of the card independently reviewed periodically to
confirm its use is consistent with the policy?
4.5 Payments by direct debits, standing orders and BACS direct Yes No
credit
Are only named individuals authorised to set up direct debits, standing orders
and
direct credits?
Does the charity use a dual authorisation system for BACS payments?
Does the charity monitor the arrangements to ensure that automatic payment
arrangements are cancelled when the goods and services are no longer being
supplied to the charity?
4.6 Payment in cash Yes No
Is every effort made to minimise cash payments?
Are all payments by cash made from a cash float and not from incoming cash?
Is supporting documentation authorised by someone other than the person
maintaining the petty cash or the person making the claim?
Are details of all payments entered in a petty cash book?
Are regular independent checks made of the petty cash float and records?
4.7 Wages and salaries Yes No
Are statutory deductions (tax and NIC) made from employees’ wages and
salaries
and regularly forwarded to HMRC? (legal requirement)
Does the charity comply with minimum wage legislation? (legal requirement)
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Are any other deductions from salaries made only where they are required or authorised? (legal requirement) Are the end-of-year returns (P60 and P11Ds) completed and filed with HMRC by the deadline? (legal requirement) If the charity employs staff are the required pension arrangements in place? (legal requirement) Do all employees have contracts of employment? Are personnel records kept and held separately from wages records? Are salary levels properly authorised and recorded? Is there a system of authorisation for recording and notifying starters and leavers, changes of hours and other payroll changes? Are payments made by BACS? 4.8 The payment of expenses and reimbursements Yes No Does the charity have a written policy to cover the payment and reimbursement of expenses? Is the policy communicated to all trustees, staff and volunteers? Are expenses reimbursed only where the individual incurred the expense in the course of carrying out the charity’s business? Does the expense claim include a self-declaration that the claim is accurate and incurred on the business of the charity? Are reimbursements made by BACS transfer or cheque? If the charity pays mileage rates for travel are the rates in accordance with HMRC approved rates? 4.9 Loans Yes No Are the terms of the loan documented? Does the charity have a repayment plan in place to repay the principal and any interest due? 4.10 Checks on expenditure records Yes No Are regular checks made to ensure expenditure records are accurate and agree with the bank statements?
Are regular checks made to ensure no discrepancies between the payments made and the original invoice or payment records? Are checks made by someone other than the person who made the entry in the accounting records?
5. Assets and investments
5.1 Controls over fixed assets Yes No Is a comprehensive fixed asset list held and updated regularly? Are assets checked regularly to ensure they are still in good repair and are of use to the charity? Has insurance cover been considered? Is the use of fixed assets reviewed annually (to ensure put to best use and serving the charity’s interests)? 5.2 Investments Ye No s Does the charity have an investment policy? Does this policy include the need to consider diversification of investments, including bank accounts?
Is the performance of investments regularly reviewed? Is professional advice taken, where appropriate, on the selection or disposal of investments?
Does the charity inspect investment properties to ensure tenant covenants are adhered to?
Are there controls to ensure that all investment income due is received?
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5.3 Money held as a current asset Ye No
s
Are secure records held of all bank and building society accounts?
Are bank statements regularly received and regular bank reconciliations carried
out?
Are instructions to open or close accounts properly authorised and reported to
trustees?
Are checks made to ensure that there are no dormant accounts?
Are the accounts monitored to ensure there is no third party use?
Do the trustees regularly review the costs, benefits and risks of their current
and
deposit accounts?
5.4 Electronic banking Ye No
s
If the charity uses electronic banking to make payments does the system used
require authorisation of transactions by two individuals?
Are PCs kept secure with up-to-date anti-virus and spyware software and a
personal firewall?
Are trustees and staff made aware of the need to ensure that the charity’s
security details (including the password and PIN) are not compromised?
Is the PIN and password regularly changed, for example to mitigate the risks of
compromising security when individuals leave the charity?
Does the charity maintain a list of persons (trustees and staff) who are
approved to have access to the PIN and password?
Does the charity keep an audit trail of electronic banking transactions?
Have those using online banking facilities been trained in their use?
5.5 Non-traditional banking Ye No
s
If the charity uses non-traditional banking methods:
• are policies set and approved by trustees defining the circumstances when
non-traditional banking methods may be used?
• is the use of such methods limited to essential transfers where traditional
banking
methods cannot be used?
• does the charity keep an audit trail of non-traditional banking transactions?
• does the charity ensure that the controls that are in place for its traditional
bank
transactions also operate with non-traditional banking transactions?
5.6 Restricted funds and endowment funds Ye No
s
Are procedures in place to ensure that any restrictions put on the use of funds,
by the donor or through an appeal, are observed?
Does the charity ensure that the conditions attached to permanent
endowments
are observed?
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