The Office of the Scottish Charity Regulator (OSCR) has published new guidance helping charities to understand who is in control when entering partnerships, working with the government or in other areas requiring clarity.

Who's in Charge: Control and Independence in Scottish Charities explains the principles set out in the Charities and Trustee Investment (Scotland) Act 2005 highlighting several areas where a charity's governance may be unclear. 

Potential risk areas identified include: when there are links to central or local government; where the charity is run by a group of the same people running other separate bodies; or where a charity is largely funded by another body. 

"Clarity about who controls a charity is central to good governance and is of critical importance to all charities, whatever their size," said OSCR chief executive Jane Ryder, "We are keen to use our experience to set out the key principles, highlight possible problems to look out for and action to take, in order to help charities to follow good practice."