;

If two or more Scout Groups amalgamate, the retiring Treasurers must prepare a statement of account at the date of the amalgamation.

The statement, together with all Group assets, supported by all books of account and vouchers, must be handed to the Treasurer of the Group formed by the amalgamation.

If the Group Treasurer considers it necessary, after consultation with the Group Executive Committee, he may ask the District Executive Committee to appoint an appropriate person to examine the accounts.