Units which are registered on the Scottish Charity Register, kept by the Office of the Scottish Charity Regulator (OSCR), must comply with Scottish charity law and regulations.
Where annual income is under £250,000 the following is required:
- A trustee report
- A statement of receipts & payments with prior year comparatives
- A statement of balances as at the last day of the financial year and opening balances
- Notes to the accounts
- An independent examiner report
Units which are not registered charities can either use the Scottish pack or the Girlguiding unit account pack and instructions to manage unit finances.