This manual has been prepared by Scouting Ireland to help Group Treasurers and Group Leaders, County Treasurers and County Commissioners and Provincial Treasurers and Provincial Commissioners to ensure that there are appropriate financial procedures, controls and documentation in place within their Group, County and / or Province.

It sets out some basic controls, which must be implemented at Group, County and Provincial level and provides guidance on various financial functions and transactions.

It also provides some basic formats for financial statements that should be prepared by each Group.