Prof; Like the Kirk nationally, the SA will submit accounts. Each congregation will also submit accounts, as in the Kirk locally, to OSCR. As a matter of tedium, we just had our ASM (Kirk version of AGM) last week, where our accounts were approved by the congregation before sending copies to Presbyter for presbyters to fall asleep over, and OSCR. The Ayr citadel of the SA do the same - except that they have to submit two sets, since the charitable giving for purposes outside congregational expenses has to be scrutinised separately. I myself saw both set of accounts - well three years of them, anyway, as did the rst of the sub-committee I was volunteered to serve in. Both sets came with the typical OSCR approval note we ourselves get each year.
