Scottish Government

SCOTTISH CHILDREN'S REPORTER ADMINISTRATION

Financial Memorandum

Contents

A1. INTRODUCTION
A2. SCOTTISH CHILDREN'S REPORTER ADMINISTRATION'S INCOME
A2.1 Grant in aid
A2.2 Fees and charges
A2.3 Proceeds from sales of land and buildings
A2.4 Receipts in year
A2.5 Gifts and bequests received
A3. SCOTTISH CHILDREN'S REPORTER ADMINISTRATION'S EXPENDITURE - GENERAL PRINCIPLES
A3.1 Expenditure not proposed in the budget
A3.2 Procurement of goods and services
A3.3 Value for money
A3.4 Competition
A3.5 Assessment of contractors
A3.6 Separation of duties
A3.7 Timeliness in paying bills
A3.8 Novel, contentious or repercussive proposals
A4. EXPENDITURE ON STAFF
A4.1 Staff costs
A4.2 Pay and conditions of service
A4.3 Pensions; redundancy/compensation
A4.4 Control of staff numbers
A5. EXPENDITURE OTHER THAN ON STAFF
A5.1 Capital expenditure
A5.2 Virement
A5.3 Borrowing, lending, guarantees, indemnities and contingent liabilities(including letters of comfort)
A5.4 Grant or loan schemes
A5.5 Gifts; write-offs, losses and other special payments
A5.6 Leasing
A5.7 Public/private partnerships
A5.8 Insurance
A5.9 Financial investments
A5.10 Unspent end-year balances of grant-in-aid
A6. BANKING; CASH MANAGEMENT
A6.1 Banking arrangements
A6.2 Cash balances
A6.3 Cash surpluses
A7. ASSET MANAGEMENT
A7.1 Register of assets
A7.2 Management and disposal of assets
A7.3 Recovery of grant-financed assets
A8. COMPLIANCE WITH INSTRUCTIONS AND GUIDANCE
A9. REVIEW OF FINANCIAL MEMORANDUM
ANNEX A: SPECIFIC LIMITS ON DELEGATED AUTHORITY