A significant number of charities operating in England and Scotland are not fulfilling their reporting requirements north of the border, a report from the Office of the Scottish Charity Regulator has concluded.
The report, OSCR’s Monitoring of Cross Border Charities, which was published yesterday, examines information provided to the regulator by 351 of the 680 cross-border charities on the OSCR register.
"A significant number of charities appear to remain unclear or unwilling to fulfil their statutory obligations in respect of Scottish charity law," the report says.
There is a lack of understanding of the differences in filing periods, accounting requirements and legislation between Scotland and England and Wales, it says.
According to the report, many organisations fail to provide in their returns sufficient information on the activities they carry out in Scotland.
"A significant proportion of accounts submitted did not include appropriate reference to Scottish charity legislation in the external scrutiny report," the report says. "This may indicate a lack of awareness of Scottish statutory requirements by professional advisers to cross-border charities."
Jane Ryder, chief executive of the OSCR, said: "Our initial findings are that while the vast majority submit returns and accounts on time, the information is limited and could be improved."