PROPOSALS IN DRAFT CHARITIES ACCOUNTS (SCOTLAND)
AMENDMENT REGULATIONS 2009
42. This section of the consultation paper sets out our proposals for changes to the existing accounts regulations and our reasons behind them. The paper also contains a number of specific questions. A list of all the questions asked in the paper is given on pages 35-36 below, and you may find this helpful in structuring your response. However we would welcome comments on all aspects of our proposals.
43. Our proposals are intended to help maintain public confidence in the sector and increase transparency. At the same time, the Scottish Government wants to keep the regulatory burden on charities and other benevolent bodies to the minimum required to meet these goals. We would welcome your comments on how far we have struck the right balance.
44. Our proposals are set out below, divided into three main groups:
i. the first covers minor changes we are minded to pursue. In the main, these reflect teething issues with the existing regulations, such as the need to up date cross-references to other documents and to remove uncertainties that have been revealed by charities trying to apply the regulations in their own individual circumstances;
ii. the second covers significant policy issues, in that it considers changes to the various reporting requirements, thresholds and exemptions which determine the regulations which apply to individual charities. Although we provide an indication of the Government's initial intentions here to focus debate, decisions on the way forward on these issues will very much depend on the results of this consultation; and
iii. the third covers a number of issues brought to our attention as possible problems with the current regulations, but where our initial discussions suggest there is no need for change at this time. These are issues where we are not minded to make changes, but we are seeking your views as to whether the current regulations are causing practical difficulties.
Draft Accounts Amendment Regulations
45. A set of draft regulations can be found below in Annex A (page 37) and also forms part of this consultation. This sets out the proposed amendments that would be necessary to carry forward all the proposals set out in the first group outlined above. It does not cover proposals in the second or third group - nor does it cover any substantive issues not raised on pages 17-22 below (it does contain corrections of a couple of minor typographical errors in the original regulations not discussed in this paper).
46. The draft regulations are included to allow comment on how effectively they embody the changes proposed, and to allow any concerns to be raised about particular phraseology. We intend to make these regulations in autumn 2009, with the changes coming into force for accounting periods starting on or after 1 April 2010.