The Unit Leader
- is entrusted with the safe keeping of the unit's funds.
- is responsible for seeing that a proper account of the funds is kept.
- must ensure that the accounts are independently reviewed each year.
There is no requirement by the Association for the examiner to be a registered auditor. However, a copy of the accounts must be forwarded to the District Commissioner or, for Independent Districts and Independent Units to the Girlguiding BGIFC Office.
District Commissioner / Division Commissioner
- is responsible for ensuring that all Unit accounts in her area are in order and financially sound.
- is also responsible for the District / Division accounts which should be independently examined.
County Commissioner
- is ultimately responsible for all accounts and must ensure that the County accounts are independently examined (see current Guiding Manual).

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