Introduction

 

OSCR’s vision is for a trusted and respected Scottish charity sector which positively contributes to society.

This vision underpins all of our work. We have a duty to encourage compliance with the requirements of charity law, to consider risk to charities and to identify and investigate potential misconduct in the administration of charities and respond appropriately.

Charity trustees are the people who have the general control and management of the administration of a charity. They are responsible for complying with the charity trustee duties set out in the Charities and Trustee Investment (Scotland) Act 2005.  In almost all cases charity trustees do this very well, but when something goes wrong, and they have not addressed the situation effectively, it may be necessary for OSCR to intervene. Sometimes this means that we will use our legal powers to carry out inquiries into a charity. This guidance explains how we go about this area of our work.

What this guidance covers

• Our role as a regulator
• How we assess risks to charities
• How to contact us about a charity and what to expect if you do
• Inquiries – what to expect if you are a charity trustee
• The end of an inquiry
• How we will communicate about inquiries
• How we use the information obtained in an inquiry.

Who is this guidance for?

• the general public
• people who have a concern about a charity
• charity trustees
• funders
• the media.

How to use this guidance

In this guidance, we explain the options available to OSCR when we become aware of a concern about a charity, or when we identify that a charity is not operating as it should. The guidance is split into sections to help you find the information most relevant to you, whether you are a person or organisation who is thinking about sharing information with us on concerns you have about a charity or are involved with a charity that is the subject of a concern.