| Paragraph
number |
1. INTRODUCTION | 1.1 |
2. PUBLIC ACCOUNTABILITY |
The Scottish Executive Principal Accountable Officer | 2.1 |
SEPA's Accountable Officer | 2.2 |
3. ACCOUNTS AND AUDIT | 3.1 |
4. BUDGETING PROCEDURES |
The Departmental Expenditure Limit (DEL) | 4.1 |
Setting the annual budget | 4.2 |
In-Year Budget Changes / Transfer of Provision | 4.3 |
Central Unallocated Provision/End-year flexibility | 4.4 |
Authority to spend | 4.5 |
Public Expenditure | 4.6 |
Setting the annual budget: Main Scottish Budget | 4.7 |
5. SEPA'S INCOME |
Grant in aid | 5.1 |
Payment of Grant-in-Aid, Draw-down Procedures and Cash Carry Forward Arrangements | 5.2 |
Borrowing | 5.3 |
Maximising income from other sources | 5.4 |
Receipts from the EC | 5.5 |
Fees and charges | 5.6 |
Receipts from sale of goods or services | 5.7 |
Interest earned | 5.8 |
Proceeds from disposal of assets | 5.9 |
Gifts, bequests and donations | 5.10 |
Unforecast changes in in-year income used to provide additional spending power | 5.11 |
In-year Changes to SEPA's Budget | 5.12 |
6. SEPA'S EXPENDITURE: GENERAL PRINCIPLES |
Delegated authority | 6.1 |
Appraisal and Evaluation | 6.2 |
Procurement | 6.3 |
Competition | 6.4 |
Value for money | 6.5 |
Timeliness in paying bills | 6.6 |
Novel, contentious or repercussive proposals | 6.7 |
Risk management | 6.8 |
7. EXPENDITURE ON BOARD MEMBERS | 7.1 |
8. EXPENDITURE ON STAFF |
Staff costs | 8.1 |
Pay and conditions of service | 8.2 |
Pensions; redundancy/compensation | 8.3 |
9. NON-STAFF EXPENDITURE |
Capital expenditure | 9.1 |
Lending, guarantees, indemnities; contingent liabilities; letters of comfort | 9.2 |
Gifts made, write-offs, losses and special payments | 9.3 |
Leasing | 9.4 |
Public/Private Partnerships | 9.5 |
Subsidiary companies and joint ventures | 9.6 |
Financial investments | 9.7 |
Unconventional financing | 9.8 |
Commercial insurance | 9.9 |
10. MANAGEMENT AND DISPOSAL OF FIXED ASSETS |
Register of Assets (Fixed Assets: Records) | 10.1 |
Disposal of assets | 10.2 |
Acquisition of Fixed Assets | 10.3 |
11. BANKING | 11.1 |
12. REVIEW | 12.1 |
13. FINANCIAL MEMORANDUM: SCHEDULES |
Financial Duties | Schedule 1 |
Public Expenditure Classification | Schedule 2 |
Scottish Budget Format | Schedule 3 |
Scottish Environment Protection Agency Grant-In-Aid Claim and Financial Monitoring Form | Schedule 4 |
Financial Delegations | Schedule 5 |
Submission for Approval of Projects above Delegated Limits | Schedule 6 |
Requests for Approval to Make Special Payments, Gifts and to Write-Off Losses | Schedule 7 |
Reports on Losses, Special Payments and Gifts | Schedule 8 |
Scottish Environment Protection Agency Members and Members of Regional Boards | Schedule 9 |
Staffing | Schedule 10 |
Specific Limits on Delegated Authority | Schedule 11 |