The role of the Chief Executive, Council, Trustees and Directors in governance, control and responsibilities

The International Sheep Dog Society is a Registered Charity (No. 209009) and its activities strictly accord with UK Charity Regulation.  The structure and management has developed since its formation in 1906 (not surprisingly!), but today’s structure is not dissimilar from that in place 50 years ago.

All full Members of the Society take part in nominating, and voting for if numbers exceed requirements, Directors who represent them at an Annual Meeting.

GOVERNANCE AND INTERNAL CONTROL

The day to day operation of the Society is under the control of the Chief Executive, Norman Lorton, accountable to Council (The Trustees) who exercise control under the terms of the Constitution.  Ultimate control to modify that Constitution rests with the Directorate, a body of past presidents and up to 120 elected Members of the Society. The structure of the Society thus consists of:

• The Directorate - who elect a Chairman and Members of Council (Trustees), and vote on changes to the Constitution and the UK and Irish Rules For Trials.
• The Society Council - which provides strategic direction and whose members act as Trustees to the Society.
• Senior Leadership Team - comprising five members of Council (the Chairman and four National Presidents) who will take action on matters delegated by Council.
• Chief Executive - who undertakes the day to day running of the charity in accordance with the direction of the above.

TRUSTEES RESPONSIBILITIES

Charity law requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the Society and of the surplus or deficit of the Society for that year.  In preparing those financial statements, the trustees have:-

• selected suitable accounting policies and then applied them consistently;
• made judgements and estimates that are reasonable and prudent;
• stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
• prepared the financial statements on the going concern basis.

The trustees have overall responsibility for ensuring that the Society has appropriate systems of controls, financial and otherwise.  They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charity SORP 2000.  They are also responsible for safeguarding the assets of the Society and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:-

• the Society is operating efficiently and effectively;
• its assets are safeguarded against unauthorised use or disposition;
• proper records are maintained and financial information used within the charity or for publication is reliable; and
• the Society complies with relevant laws and regulations.