Information Note (October 2007 Edition)
Uploaded 14 February 2008
This Information Note introduces and highlights some of the implications for congregations of the Charities and Trustee Investment (Scotland) Act 2005. The Information Note will be regularly reviewed and updated to reflect current guidance. Please note that OSCR has issued a Guide to the Charities References in Documents (Scotland) Regulations 2007 during February 2008 and this should be read in conjunction with guidance shown in paragraph 10 in the Information Note.
A Missionary Approach to Stewardship
Uploaded 15 September 2009
This version of the Scottish Episcopal Church’s programme for an increased giving campaign, ‘Charis’, is based upon the ‘Charis Cycle’. The idea being that God pours out ‘Charis’ (grace and blessing) upon his people in a wonderful abundance. We, God’s people recognise this and in counting our blessings seek to be ‘eucharistic’ (to give thanks) in our response to God. The more we give thanks for what we have the more blessings we receive and the more we have to share.
Accounts Pack
Uploaded 23 February 2008
The following documents were included in the pack issued to treasurers:
- Covering Memorandum
- St Worship’s - simple style of Receipts and Payments Accounts that will be particularly helpful to small Charges.
- St Albion’s - a slightly more detailed style of Receipts and Payments Accounts which was used as case study at the seminars. Working through the case study and the final version of the accounts prepared should be helpful to Charges with different funds and larger levels of income and expenditure to account for in their accounts.
- Receipts and Payment Accounts Checklists - A set of four checklists to help monitor and record progress on the completion of the accounts.
- Receipts and Payment Accounts Guidance Notes - Some notes to assist in the preparation of Receipts and Payment Accounts.
- St Mary’s, Anytown - Will be helpful to the Charges involved in preparing fully accrued/SORP compliant accounts. Guidance Notes for SORP compliant accounts included.
- Independent Examination - Some notes to assist in the preparation of the independent examination of accounts. The aim of such external scrutiny is to give readers a degree of confidence in the words and figures presented in the accounts and to confirm that they have been prepared in accordance with the appropriate regulations and accounting guidance.
- Independent Examiner’s Checklist - A sample Independent Examiner’s Checklist for Receipts and Payment Accounts is included. It provides the trustees with some background information on the areas to be covered during the independent examination.
Gone but not forgotten
Uploaded 23 March 2009
An introduction to the theology of leaving a legacy in your will.
Guidance Note on Energy Performance Certificates for Existing Buildings
Uploaded 3 December 2008
With effect from 4 January 2009 an Energy Performance Certificate (EPC) must be provided by the building owner where a building is sold or let. Details are explained in the document attached below.
Available in the following formats:
Guidance Note on Energy Performance Certificates for Existing Buildings | PDF (75Kb)
Guidance Note on Energy Performance Certificates for Existing Buildings | PDF (75Kb)
Guidance Note Re Appointment of Overseas Clergy and Religious Workers
Uploaded 3 December 2008
A new Points Based System for immigration is being introduced in 2008 and 2009 and will directly affect the Scottish Episcopal Church at provincial, diocesan and congregational level. Full details are in the document attached below.
Available in the following formats:
Guidance Note Re Appointment of Overseas Clergy and Religious Workers | PDF (318Kb)
Guidance Note Re Appointment of Overseas Clergy and Religious Workers | PDF (318Kb)
Guidance Note Regarding Employment Procedures
Uploaded 3 December 2008
Guidance on Employment Procedures.
How the Vestry can help members of the congregation to make their wills
Uploaded 23 March 2009
Practical advice to vestries.
Available in the following formats:
How the Vestry can help members of the congregation to make their wills | PDF (341Kb)
How the Vestry can help members of the congregation to make their wills | PDF (341Kb)
Leaving a legacy in your will
Uploaded 23 March 2009
Practical advice on writing a will to leave a legacy to a church.
Legacies: Encouraging the giving of gifts
Uploaded 23 March 2009
An introduction to the subject of the leaving of legacies to the church.
Living on
Uploaded 23 March 2009
Suggestions on why and how to leave a legacy to the church.
Model Constitution for Incumbencies
Uploaded 2 December 2008
The Provincial Standing Committee has approved a new style of Model Constitution for Incumbencies. The new Model largely follows the format of the edition issued in the year 2000 but incorporates significant new material compliant with the Charities and Trustee Investment (Scotland) Act 2005. It has been reviewed by the Office of the Scottish Charity Regulator who has confirmed that a charge adopting the new Model would have charitable purposes and would pass the relevant parts of the charity test under the Charities Act.
The new Model will also be of relevance to independent congregations which will become incumbencies in the future as a result of changes to Canon 36 adopted by General Synod in June 2008.
Available in the following formats:
Model Constitution for Incumbencies | PDF (140Kb)
Model Constitution for Incumbencies | Word (51Kb)
Model Constitution for Incumbencies | PDF (140Kb)
Model Constitution for Incumbencies | Word (51Kb)
Office of the Scottish Charity Regulator (OSCR)
Uploaded 23 February 2008
The OSCR website is a useful source of information on issues relating to charity accounting and other charity matters. The following documents on the website may be of particular interest to Vestry members:
Duties of charity trustees under the Charities and Trustee Investment (Scotland) Act 2005 - OSCR issued guidance during August 2006 on the duties of charity trustees under the Charities and Trustee Investment (Scotland) Act 2005.
Annual and Monitoring Return - Since April 2006, all charities are required to submit their accounts to OSCR with their Annual Return form and (where issued) the supplementary Monitoring Return form. Submission will take place according to the charity’s financial year end. OSCR sends out Annual Return Forms soon after a charity’s Accounting Period End Date. Charities must submit accounts for the Accounting Period End Date and send them to OSCR at the same time as the completed Annual Return form. Detailed Guidance Notes are provided to assist with completion of the Monitoring Return.
Charities References in Documents (Scotland) Regulations 2007 - OSCR issued guidance on the Charities References in Documents (Scotland) Regulations 2007 during January 2008. As well as outlining the information which must be stated on certain documents specified in the Regulations, this guidance offers practical examples of the type of documents which must comply with the Regulations, indicating a requirement that is mandatory by law. The guide also lists examples of documents which it is recommended should comply with the Regulations, although this in not a legal requirement.
Available in the following formats:
Stewardship booklets and forms
Uploaded 15 September 2009
This zip file contains booklets and forms relating to the ‘Missionary Approach to Stewardship’ document above.
Useful bits and pieces about legacies
Uploaded 23 March 2009
Miscellaneous notes about leaving a legacy.
When did you last see your will?
Uploaded 23 March 2009
Notes on reviewing your will.
Your will be done
Uploaded 23 March 2009
General notes on how your legacy can further the work of your church.
