Financial and OSCR compliance – other levels

As well as the county managing their own financial and OSCR compliance, the county has a responsibility to ensure good management within all other levels within the county.

The county executive should ensure that all unit, district, and division accounts are scrutinised annually and those registered as charities complete their annual return timeously.

Below are some resources to help with this:


If you have questions regarding this or any other governance resource, please get in touch with the Girlguiding Scotland governance team on