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If a District ceases to exist, the District Treasurer must prepare a statement of account dated at the effective date of closure.

This statement, together with all District assets, must be handed to the County Treasurer as soon as possible after the closure date and must be supported by all books of accounts and vouchers.

The County Treasurer will ensure that the statement of account is properly scrutinised, independently examined or audited as appropriate.

Any assets remaining after the closure of a District will automatically pass to the County Scout Council which shall use or dispose of these assets at its absolute discretion.

If there is any reasonable prospect of the District being revived the County Scout Council may delay the disposal of these assets for such a period as it thinks proper with a view to returning them to the revived District.

If the County Executive Committee wishes the assets to pass to some other beneficiary, in the absence of some pre-existing agreement, the County Treasurer must forward a copy of the financial statement to the Country Headquarters with the proposals of the Executive Committee requesting instructions.

The County Executive Committee is responsible for preserving the statements of account and all accounting records of the District.