Branch Treasurer: Summary of Duties

UKIP relies on the untiring work of a host of volunteers. Without their efforts the party would not have made the great strides that it has - indeed it would hardly exist without the wonderful work that is carried out by our branch officers, their committees and active members. We appreciate all this effort and are very grateful indeed for it.



That said, UKIP has to conduct its affairs under the law (electoral law) and it's important that we try to explain to our workers their duties and responsibilities under that law. To that end, and from time to time, we intend publishing briefing notes for branch officers in UKIP to help them carry out their duties. We are starting with the six key duties of branch treasurers:

1. Changes of Branch Officer.
   Immediately inform us of any changes to the officers or details of the accounting unit. Under electoral law this is one of the treasurer's responsibilities, although this can be delegated to the chairman or secretary. It must be done within two weeks of the change happening, to enable Head Office to inform the Electoral Commission within fourweeks of the change. Changes normally take place at an AGM so, please, make a note to deal with the changes the very next day. If these changes are not reported by Head Office to the Electoral Commission within four weeks, the party will be fined.
2. Keep yourself informed and up to date.
   Download or request from the Electoral Commission copies of the latest guidance notes that is relevant to accounting unit treasurers and familiarise yourself with the requirements.
3. Record-keeping.
   In accordance with any guidance or framework laid down by the national party treasurer, set up and maintain accounting records capable of meeting the accounting record-keeping requirements of the Commission under the Political Parties Elections and Referendums Act 2000.
4. Accounts Preparation.
   In accordance with any guidance or framework laid down by the party treasurer, set up and maintain arrangements for ensuring that annual statements of accounts for the party are prepared, approved, audited if necessary and submitted either to Head Office or, if the turnover exceeds £25,000, to the Electoral Commission on time. If a treasurer needs to submit accounts to the electoral commission, please send them to Head Office first so head office can check that the figure of reportable donations in the accounts agrees with the quarterly figures that have already been submitted. If in any doubt, ask Head Office for a template that shows how to lay out the annual accounts.
5. Reporting Donations and Loans.
   It is very important to deal with donations and loans correctly under electoral law and in accordance with arrangements laid down by the party treasurer. In principle this means answering the quarterly letters that you will receive from Head Office (early every January, April, July and October) and doing so within a matter of days. The main party has to report to the Electoral Commission with a month, and this means collecting the details from over 380 branches, collating the information and submitting them in a prescribed format. It is a very exacting and demanding job and there are fines and even more serious consequences if the information is not reported on time. Please do not be a treasurer who lets the side the down over this. Why not set yourself a reminder to ensure that these quarterly letters are dealt with by return.
6. Elections, By-Elections and Referendums.
   If required by the party treasurer, plan and budget for campaign or referendum expenditure and if authorised to do so, play a role in the administration and control of such expenditure.



Donations & Loans: FAQs



What is a donation?

A donation includes cash, sponsorship, payments in kind, discounted use of an office etc with a value of over £500.



Who can you accept a donation from?

You must only accept donations of more than £500 from a permissible donor. A permissible donor is an individual who is registered on a UK electoral register at the time of the donation or a UK registered company which is incorporated within the EU and carries on business in the UK. Please contact Head Office to refer to the Electoral Commission guidance for information regarding other permissible donors. You can also visit the electoral commission website for more information.



How can I check if a donor is permissible?

for electoral services and check that they were on the electoral register at the time of the donation. Even if the donor confirms they are on an electoral register, you still need to check. In the case of a company check, you can go to www.companieshouse. gov.uk to see the register. Please contact Head Office if you have any concerns.



What if we receive an impermissible donation?

If, after checking you have found that a donation is impermissible. You must return it to the donor with 30 days. If you don't know who the donation is from, you must send it to the Electoral Commission.What records do I need to keep?

You must record the value of the donation and the donors name and address.



How do I report to Head Office?

Before the end of each calendar quarter, Head Office will send you a quarterly return form. You must use it to report any donation in excess of

£500 within 13 days on the quarter end. If you have no donations to report, you must still return the form confirming that donations have been received.



You can request a full Treasurers' Information pack (Donations Report, Public Liability Insurance Certificate, Treasurers' information etc) by sending a request to Head Office



Keeping Branch Accounts

At the end of each year, Head Office will request annual accounts for the year to 31 December. You will be sent a standard layout for submitting your branch accounts early in January



Your accounts should include cash transactions as well as those not involving cash eg. Free use of an office. Non-cash donations should be reported at market value as" Notional Income" and "Notional Expenditure".



If your income or expenditure for the year exceeds £250,000 your accounts will need to be audited by a qualified auditor.



If you have any queries, please do not hesitate to contact Head Office.



There is also lots of information available at The Electoral Commission.