Scottish Executive Environment Group
Scottish Environment Protection Agency
Financial Memorandum
July 2002: Paper 2002/18
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CONTENTS
| Paragraph |
Preamble | 1-3 |
Public Accountability | 4-9 |
Financial Duties | 10 |
Resources | 11 |
Financial Information | 12 |
Public Expenditure | 13 |
Income | 14-17 |
Regulation of SEPA's Non-grant Income | 18-19 |
Payment of Grant-in-Aid, Draw-down Procedures and Cash Arrangements | 20-26 |
Main Scottish Budget | 27 |
In-Year Changes to SEPA's Budget | 28 |
Borrowing | 29 |
Fixed Assets: Records | 30-32 |
Disposal of Fixed Assets | 33-35 |
Acquisition of Fixed Assets | 36-38 |
Regulation of SEPA's Expenditure and Project Control | 39-42 |
Competitive Tendering and Single Tender Action | 43-48 |
Write-offs, Losses and Special Payments | 49-53 |
Insurance | 54-55 |
Lending | 56 |
Financial Practice General | 57-58 |
Accounts and Audit | 59-65 |
Board Members and Committee Chairmen | 66 |
Staffing | 67 |
Pensions | 68 |
Review | 69 |
SCHEDULE 1 - Financial Duties |
SCHEDULE 2 - Public Expenditure Classification |
SCHEDULE 3 - Scottish Budget Format |
SCHEDULE 4 - SEPA Grant-in-Aid Claim to the Scottish Executive |
SCHEDULE 5 - Financial Delegations |
SCHEDULE 6 - Submission for Approval of Projects Above Delegated Limits |
SCHEDULE 7 - Requests for Approval to make Special Payments and Gifts and to Write-Off Losses |
| SCHEDULE 8 - Reports on Losses, Special Payments and Gifts |
| SCHEDULE 9 - SEPA Members and Members of Regional Boards |
| SCHEDULE 10 - Staffing |
CONTACT
Kerrie Campbell
SEPA Sponsorship and Waste Unit
Area 1-J (North)
Victoria Quay
EDINBURGH
EH6 6QQ
Email: kerrie.campbell@scotland.gsi.gov.uk
Tel: 0131 244 7933
Fax: 0131 244 0245
How to obtain further copies of this paper
Further copies of this paper may be obtained from the address above. It is also available on the Scottish Executive website at: www.scotland.gov.uk