Click on banner to go to Church home page
Church of Scotland extranet welcome graphic

Extranet contents

Extranet site home page Extranet home
Information, minutes and resources from the councils and departments Departments
A guide to Church law, procedures and constitution Church law
Charges with ministerial vacancies, other ministeries posts and advice on the role of interim Moderator Vacant positions
Information, leaflets and forms to download

Resources

Online swap-shop and ideas exchange
Archived General Assembly reports and commissioners' information
General IT advice and a guide to setting up parish websites IT helpdesk
A guide to our offices and travel information Offices guide
Staff and departmental contact addresses Contacts

The Church of Scotland main website Church mainsite
 

Stewardship and Finance

On this page you can find a range of resources and information from the Stewardship and Finance department:

Advice on preparation of accounts
Checklists for independent examinations
Standard style of accounts form
Guidance for completion of OSCR returns
Committee expenses
Submitting congregational financial statistics online

These resources available to download on this page are offered in Word [.doc], rich text [.rtf] and text only [.txt] formats.

Advice on preparation of accounts

The following guidance is available for congregations in the preparation of their annual accounts for forwarding on to the General Treasurers Department.

Overview for accountants asked to act for congregations

word icon
[.doc]
(35KB)

rtf icon
[.rtf]
(15KB)

text icon
[.txt]
(10KB)

Types of funds

word icon
[.doc]
(30KB)

rtf icon
[.rtf]
(14KB)

text icon
[.txt]
(5KB)

Payments to trustees

word icon
[.doc]
(27KB)

rtf icon
[.rtf]
(14KB)

text icon
[.txt]
(3KB)

Church organisations

word icon
[.doc]
(28KB)

rtf icon
[.rtf]
(15KB)

text icon
[.txt]
(3KB)

Reserves Policy

word icon
[.doc]
(29KB)

rtf icon
[.rtf]
(17KB)

text icon
[.txt]
(3KB)

Receipts and Payments Accounts Guidance

word icon
[.doc]
(56KB)

rtf icon
[.rtf]
(41KB)

text icon
[.txt]
(18KB)

Accrued (SORP Compliant) Accounts Guidance

word icon
[.doc]
(64KB)

rtf icon
[.rtf]
(69KB)

text icon
[.txt]
(18KB)

Checklists for independent examinations

Accrued (SORP Compliant) Accounts checklist

word icon
[.doc]
(313KB)

rtf icon
[.rtf]
(541KB)

text icon
[.txt]
(7KB)

Receipts and payments checklist

word icon
[.doc]
(250KB)

rtf icon
[.rtf]
(453KB)

text icon
[.txt]
(6KB)

Standard style of accounts form

The following sample accounts forms can be used for preparing annual accounts.

Receipts and Payments Accounts

word icon
[.doc]
(393KB)

rtf icon
[.rtf]
(576KB)

text icon
[.txt]
(15KB)

Receipts and Payments sample accounts     excel icon
[.xls]
(62KB)

Accrued (SORP Compliant) Accounts

word icon
[.doc]
(681KB)

rtf icon
[.rtf]
(995KB)

text icon
[.txt]
(21KB)

Accrued (SORP Compliant) sample accounts     excel icon
[.xls]
(86KB)

[top of page]

line

Guidance for completion of OSCR returns

The Office of the Scottish Charity Regulator (OSCR) isses an Annual Return Form to all Scottish Charities. The guidance below provides assistance for Treasurers or other OSCR contacts in completing the return.

Download guidance for completing OSCR returns

word icon
[.doc]
(42KB)


[.rtf]
(30KB)


[.txt]
(9KB)

[top of page]

line

Committee expenses

Expenses claim form

word icon
[.doc]
(55KB)


[.rtf]
(77KB)


[.txt]
(4KB)

[top of page]

line

Submitting congregational financial statistics online

The online form may be used by treasurers to send Congregational Regular Income to the General Treasurers Department for inclusion in the Church of Scotland's co-ordinated budget, which is submitted annually to the General Assembly.

Click here for guidance notes and to complete the form.

line

[top of page]

In this section

Introduction
Welcome to the department's extranet pages


© The Church of Scotland