The committee is finding it difficult to fill the post of treasurer. An accountant who lives in the community offers to do the job in return for a fee of £500 a year which is lower than their commercial rates:
- The offer may be accepted and the person co-opted on to the board of trustees in the role of treasurer
- The offer may be accepted but the role of treasurer should be left vacant and the accounts should be done by the accountant as a paid contractor
- The offer should be declined as it would contravene rules on payments to officers/trustees
This is a difficult decision for any committee. Option 1 could not be taken up as that would clearly breach charity law but that does not mean the offer cannot be accepted in an alternative form and so outright rejection is not inevitable as in option 3.
The problem is whether the committee are comfortable with having no treasurer and being dependent on a contractor. Having a treasurer is not, strangely, a legal requirement as in practice the whole board are responsible for the finances of the charity and so option 2 is a perfectly correct solution provided the hall has the funds to pay the fee.
In practice, option 2 would be better if, as a result of the contract with a professional being in place, a trustee was prepared to then take on the role of treasurer to work with the accountant and to represent the trustees in dealings with the accountant.