Introduction

 

 

OSCR carries out inquiries into charities in response to concerns that are identified from a variety of sources, for example:

• The public
• Charity staff
• The media
• Annual reports and accounts received by OSCR

The issues that we look at are varied and sometimes complex, and an inquiry into an individual charity can involve an examination of several issues at the   

Concerns that we receive are risk assessed to allow us to consider:

• whether or not the issues relate to risks in our risk framework
• the credibility of the evidence available
• the level of threat to the charity, its assets or the people who benefit from it.

The outcome of the risk assessment helps us to decide what to do next.  Where the assessment indicates that there are risks that are for us to deal with and there is a threat that needs to be addressed, we will open an inquiry into the charity to help us understand what is happening.

on some of the inquiry cases that we have dealt with in the first quarter of 2023-24, we have identified lessons that other charities, and those who work with charities, may find helpful to understand in improving their governance and avoiding potential problems. 

In this report, the issues and resulting learning lessons relate to financial management.  Every charity needs money to deliver its charitable activities, and poor financial management can stop a charity from achieving its purposes as well as having more serious consequences.