ISBN 0 7559 1304 3 (Web only publication)
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Contents
PART 1: MANAGEMENT STATEMENT
1. INTRODUCTION
1.1 This document
1.2 Status of QMS
1.3 The functions of QMS
1.4 Classification
2. AIMS, OBJECTIVES AND TARGETS FOR THE USE BY QMS OF PUBLIC FUNDS
2.1 Overall aims
2.2 Objectives and key targets
3. RESPONSIBILITIES AND ACCOUNTABILITY
3.1 The Scottish Ministers
3.2 The Departmental Accountable Officer
3.3 The sponsoring team in the Department
3.4 The Chairman of QMS
3.5 The QMS Board
3.6 Accountability of QMS
4. PLANNING, BUDGETING AND CONTROL
4.1 The corporate plan
4.2 The business plan
4.3 Publication of plans
4.4 Reporting performance to the Department
4.5 Budgeting procedures
4.6 Internal audit
5. EXTERNAL ACCOUNTABILITY
5.1 The annual report and accounts
5.2 External audit
6. STATE AIDS AND PROCUREMENT
7. REVIEWING THE ROLE OF QMS
PART 2: FINANCIAL MEMORANDUM
8. BUDGETING PROCEDURES
8.1 The Departmental Expenditure Limit ( DEL)
8.2 Setting the annual budget
8.3 End-year flexibility
8.4 Authority to spend
9. QMS INCOME
9.1 Funding from the Levy
9.2 Borrowing
9.3 Income from other sources
9.4 Interest Earned
9.5 Gifts, bequests and donations
9.6 Unforecast changes in in-year levy-related income
10. QMS EXPENDITURE: GENERAL PRINCIPLES
10.1 Delegated authority
10.2 Appraisal and Evaluation
10.3 Procurement
10.4 Competition
10.5 Value for money
10.6 Timeliness in paying bills
10.7 Novel, contentious or repercussive proposals
10.8 Risk management
11. EXPENDITURE ON STAFF
11.1 Staff costs
12. NON-STAFF EXPENDITURE
12.1 Capital expenditure
12.2 Lending, guarantees, indemnities, contingent liabilities, letters of comfort
12.3 Grant or loan schemes
12.4 Gifts made, write-offs, losses and special payments
12.5 Leasing
12.6 Subsidiary companies and joint ventures
12.7 Financial investments
12.8 Commercial insurance
13. MANAGEMENT AND DISPOSAL OF FIXED ASSETS
13.1 Register of assets
13.2 Disposal of assets
13.3 Recovery of grant-financed assets
14. BANKING
APPENDIX: LIMITS ON DELEGATED SPENDING