SLfT7015 - Approved body’s accounting practices failing to maintain a clear audit trail

SEPA will regulate approved bodies requirement to maintain a clear audit trail to show a link between expenditure and contributing landfill site operators. Where an approved body is unable to maintain such records, the body is expected to inform the contributing landfill site operator.

You may therefore wish to consider the accounting practices of a body that you fund (or propose to fund) to make sure that it satisfies your requirements to safeguard your contribution.