;

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

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

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