Scottish Government

Cash losses. Physical losses of cash and equivalents (e.g. bank
notes, credit cards, electronic transfers, payable orders).

Bookkeeping losses

• because of unvouched or incompletely vouched payments, including cases where vouchers are missing;

• because of charges to clear inexplicable or erroneous debit balances.

Exchange Rate Fluctuations. Losses due to fluctuations in exchange rates or revaluations of currencies.

Losses of pay, allowances and superannuation benefits paid to civil servants and members of staff of relevant sponsored bodies:

• overpayments due to miscalculation, misinterpretation of acts regulations or scheme rules or the full facts not being known;

• unauthorised issues e.g. payments not admissible under the acts, regulations or scheme rules;

• losses arising from other causes, e.g. non-disclosure of full facts by the beneficiary, short of proven fraud.

Losses arising from overpayments of grants, subsidies, etc arising from miscalculation, misinterpretation of acts, regulations or scheme rules, or the
full facts not being known.

Losses arising from failure to make adequate charges for the use
of property or services. (See separate guidance on Fees and Charges)

Losses of assets, stores and equipment:

• because of fraud (including theft), whether or not it has been possible to chargeanyone with an offence, arson or sabotage, or any other deliberate act (including repairable
  damage caused maliciously to buildings, stores; etc. which is not the subject of an identifiable legal claim against some person);

Special payments:

• extra-contractual payments to contractors;

• compensation payments;

• extra-statutory and extra-regulatory payments;
• special severance payments;
• ex-gratia payments.