Rolling Review Phase 1b
Phase 1a confirmed that a risk-based approach to the Rolling Review is appropriate, and the current phase (Phase 1b) of the review will continue with this approach, focusing in particular on charities where:
- we believe a specific risk continues to exist
- uncertainty has not yet been clarified
- a new risk has been identified.
We will also:
- include a random element where resources allow
- undertake work with umbrella organisations where appropriate.
We will look at a small number of charities in the following groups:
Specific risk or uncertainty - where there is possible unduly restrictive conditions in place on accessing benefit:
- independent schools
- care homes, rehabilitation centres, private hospitals
- universities (may also pose a risk in relation to the extent of possibly non-charitable activities, or activity not in pursuit of purpose).
Specific risk or uncertainty - where the constitution may expressly permit Scottish Ministers or a Minister of the Crown to direct or otherwise control the charity’s activities:
- NHS Endowment Funds.
Specific risk or uncertainty - where there are potential problems surrounding charitable purposes:
- student associations and student unions
- cattle societies, breeders’ societies and similar.
Specific risk or uncertainty - where the charity appears to have no activity and may not be providing public benefit:
- charities with two or more years of £0 income or expenditure.
Over the two years from January 2009 we intend to start reviewing two/three charities per month falling under these categories. We will publish a list of the charities we are reviewing, which will be updated monthly. Where the charity does not meet the test and the review results in the issuing of a direction to a charity, the notice of the direction will be shown against the charity’s entry in the Scottish Charity Register, together with a section 33 report outlining the issues at stake. In such cases we will continue to work with the charity concerned to support it in complying with the terms of the direction.
This phase of the Rolling Review now takes its place along with OSCR’s other ongoing casework, and we do not intend to publish a further detailed report on Rolling Review activity, or announce results in groups, as we did in the earlier phases. However, we may produce individual or thematic studies where significant items of interest arise.
Read the list of Charities identified for review in Phase 1b.
