Duty to rendering accounts on a money collection

The following information is to be included in the accounts of the money collected:

1) the person granted the permit

2) the permit number

3) the time of the collection

4) the area of the collection

5) the executor

6) the total amount collected

7) fess paid and other costs resulting from the collection individually specified

8) itemised expenses resulting from use of an executor

9) the net amount of money collected

10) use of the money collection account during the collection period

11) itemised account of how the money collected was used

12 ) auditor’s statement relating to the collection if the organiser of the collection has a duty to use an auditor

The auditor’s statement must confirm that the money collection has been carried out and that the funds received have been used in accordance with the terms of the money collection permit. The issuing authority may require further information concerning the accounts.

The issuing authority may specify in their decision that the person granted the permit must provide interim accounts. If the accounts are incomplete the authority may require the holder of the permit to file new accounts, or if typing or calculation errors are found in the account, or if there are other similar minor omissions or errors, the authority may require the accounts to be completed or corrected. The permit decision may also impose an obligation on the permit holder to confirm that the funds received from the collection have been used for the stated purpose.

Rahankeräyslain (255/2006) section 13 states that if an applicant has submitted accounts for a previous money collection on time but has neglected to complete or correct the accounts, a new money collection permit may not be granted until the accounts have been deposited with the permit authority and they have been approved by them.