;

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

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

The District 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 Group will automatically pass to the District Scout Council which shall use or dispose of these assets at its absolute discretion.

If there is any reasonable prospect of the Group being revived the District 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 Group.

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

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