Proposal 1 – Publishing annual reports and accounts in full for all charities on the Scottish Charity Register
1. In what circumstances should there be a dispensation to full annual reports and accounts publication?
Please explain your view.
One could imagine circumstances in which information about charitable activity might lead to identification of the recipients of charitable benefit, or of particular geographical locations. Such situations should be rare.
2. If dispensations are made, should some form of annual reports and accounts always be published, for example in a redacted or abbreviated form?
Please explain your view.
Yes, I would agree with this.
Proposal 2 – An internal database and external register of charity trustees
1. What information should be included in an internal database?
Please explain your view.
I agree with the above proposal.
2. How should the internal database information be kept up to date?
Please explain your view.
As part of the annual return by charities to OSCR.
3. What information should be included in a public list of charity trustees?
Please explain your view.
1. Contact address for the charity. If there is no formal office this might have to involve the home address of the chair of trustees, but in general home addresses should not be published.
2. Names of all trustees serving at the date of signing of the Annual Report, with identification of office bearers.
2. Names of all trustees serving at the date of signing of the Annual Report, with identification of office bearers.
4. In what circumstances should there be an exception to being included in a public list?
Please explain your view.
If certain exceptions are permitted it should be possible to make an application to OSCR for release of the information.
5. How long should a disqualified trustee remain on the list?
Please explain your view.
At OSCR's discretion.
6. What information should be available in the disqualified trustee list?
Please explain your view.
Dates such as date of disqualification. Category of grounds for disqualification.
Proposal 3 – Criteria for automatic disqualification of charity trustees and individuals in senior management positions in charities
1. What factors should be considered in defining a ‘senior manager’?
Please explain your view.
Nothing to add to above comments.
Proposal 4 – A power to issue positive directions to charities
1. If a positive power of direction were to be specific, what areas should be subject to the power, or are there any areas that should not fall within the power?
Please explain your view.
While the powers might well be wide-ranging it should always be obligatory for OSCR to provide detailed grounds for its decision. Such an explanation would be provided to the charity, but should also be available to the public if general aspects make this desirable.
2. How long should a charity have to comply? What should be the consequences of non-compliance with a positive direction?
Please explain your view.
Both of these should be within OSCR's discretion.
Proposal 5 – Removal of Charities from the Scottish Register that are persistently failing to submit annual reports and accounts and may no longer exist
1. What factors need to be considered to define ‘persistent’ failure to submit annual reports and accounts?
Please explain your view.
Any failure to submit Report & Accounts within reasonable time limits, as well as failure to provide required information such as contact details. If necessary, removal from the register should imply that re-admittance to the register would involve a full application as if for a new charity.
2. What steps should the Scottish Charity Regulator (OSCR) take prior to a decision to remove? Should a positive direction to provide accounts always be required first?
Please explain your view.
Yes, though clearly this might not always be possible if there are no contact details. Details of the impending removal should be provided on the OSCR website.
Proposal 6 – All charities in the Scottish Charity Register to have and retain a connection in Scotland
1. What factors should be considered when defining what ‘have and retain a connection to Scotland’ means? Does this have to require a physical presence in Scotland, such as an office address or trustee address?
Please explain your view.
Some part of the charitable activity should be undertaken within Scotland. This should be on an ongoing basis, not merely historical. Having one trustee resident within Scotland should not suffice for establishing the "Scottish connection".
About you
1. What is your name?
Name
John H. Phillips
3. Are you responding as an individual or an organisation?
Please select one item
(Required)
Radio button:
Ticked
Individual
Radio button:
Unticked
Charity Sector
Radio button:
Unticked
Other