Finance procedure
All our guidance on running your guiding accounts, including using online banking and debit cards.
Last reviewed: 6 October 2021
Guidance and advice for managing guiding finances.
This procedure explain how you can follow the finance policy and carry out your responsibilities when managing money and financial accounts.
Whether you're dealing with day-to-day finances for your unit, or a commissioner overseeing the end of year review process in your area, this guidance will make sure you're doing this correctly.
This information is all available in the unit finances section of our website.
What you need to do, and how you do it, might vary depending on which country or region you are guiding in, especially if you're outside of the UK.
If you're a member of British Guiding Overseas, you must follow local laws about handling money and financial records, even if this conflicts with our finance policy and procedure. If you’re unsure about how to use these procedure in your country, speak to the BGO chief commissioner.
Bank accounts
- Setting up a bank account: including choosing the right bank account for you, what you need to set up an account; signatories, using debit cards and closing a bank account.
- Online banking: including banking online safely, dual authorisation.
- Keeping records of unit or level accounts: including how to keep accounts, track expenditure and taxation.
Additional resources:
Setting a budget and following it
- Budgeting for your unit or level: including what to cover, building up reserves, covering costs and where to go for support.
Additional resources:
- Annual subscription policy
- Grants and funding
- Units accounts pack guidance (PDF)
- Unit accounts pack for general and overseas use (Excel)
- Unit administrator role description (PDF)
- NCVO budgeting guide
Making and receiving payments
- Dealing with money coming in: including direct payments into bank accounts, cheques and cash.
- Expenses: including how to claim, claiming in advance, grants for advisers and coordinators.
Additional resources:
- Girlguiding Scotland – support with finances and charity management
End of year review
- End of year reviews and examinations: including what you need to do, what an independent review is, who can do an independent review and charity registration.
Additional resources:
- Girlguiding Scotland – support with finances and charity management
- Girlguiding Ulster – resources for reporting to the Charity Commission NI
Dealing with financial problems quickly
- Financial challenges: including what action to take and how to cover costs
Additional resources:
- Complaints policy
- Whistleblowing policy
- Managing concerns about adult volunteers policy
- Process of closing a unit
- Charity Commission insolvency information
Managing finances for overseas trips
- Managing finances for overseas trips: including booking travel, using prepaid cards and insurance
Lending money
- Lending money: including how to document a loan
Other useful information
- Being a charity trustee
- Charitable status
- Charity Commission for England and Wales
- Office of the Scotland Charity Regulator (OSCR)
- Charity Commission Northern Ireland
