CLASS 4: WHAT SEPA  SPENDS  & HOW IT SPENDS IT

Here you will find information about our strategy for, and management of, financial resources (in sufficient detail to explain how we plan to spend public money and what has actually been spent.

 

Information published

Description

How to access it

Financial statements, including annual accounts and quarterly budget statements.

SEPA's Annual accounts are published in the Annual Report.                                                        

The information is also contained in the Financial Monitoring Report is presented to the  Agency Board on a quarterly basis.  The reports are published with the Agency Board papers for the meeting.  (July, November, February and May Board meetings)

Web site:

Annual reports

SEPA Board - Agendas and papers

 

Financial statements required by statute e.g. sections 31 and 33 of the Public Service Reform (Scotland) Act 2010, if applicable to the authority.

The information is contained in the Financial Monitoring Report presented to the  Agency Board on a quarterly basis.  The reports are published with the Agency Board papers for the meeting.  (July, November, February and May Board meetings)

Web site:

SEPA Board - Agendas and papers

Financial policies and procedures for budget allocation.

Budget allocation is carried out in accordance with the Standing Financial Instruction BP SFI-02

Available via Access to Information

Budget allocation to key policy / function / service areas.

The information is contained in the Financial Monitoring Report presented to the  Agency Board on a quarterly basis.  The reports are published with the Agency Board papers for the meeting.  (July, November, February and May Board meetings)

 Web site:

 

SEPA Board - Agendas and papers

Purchasing plans and capital funding plans.

The information is contained in the Financial Monitoring Report presented to the  Agency Board on a quarterly basis.  The reports are published with the Agency Board papers for the meeting.  (July, November, February and May Board meetings)

 Web site:

 

SEPA Board - Agendas and papers

Financial administration manual / internal financial regulations.

Standing Financial Instructions apply to the conduct of all SEPA staff in respect of all financial matters. They should be followed in conjunction with other management arrangements to ensure that all resources of SEPA are used as economically, efficiently and effectively as possible.  

Standing Financial Instructions are issued as follows:-
1.  Introduction
2.  Budgets, Budgetary Control, Losses, Special Payments and Gifts made by SEPA
3.  Payroll/HR/Expenses
4.  Procurement Procedures
5.  General Ledger and Certification and Payment of Invoices
6.  Banking and Petty Cash
7.  Income and Receipt of Cash
8.  Capital Expenditure
9.  Insurance/Pensions
10.  Planning/Annual Report and Accounts
11.  Delegation/Authorisation Limits
12.  Framework of Strategic Control - Scheme of Delegation
13.  Project Management Procedure
14.  Acceptance of Gifts and Hospitality
15.  Financial Instruments
16.  Incoming Mail Procedures
17.  Control of Fixed Assets/Vehicles
18.  Internal Audit/External Audit

 

Available via Access to Information

Expenses policies and procedures.

 

 

Available via Access to Information

Senior staff / board member expenses at category level e.g., travel subsistence and accommodation.

Published at the time of Annual Report publication in summer 2011

Available via Access to Information

Board member remuneration other than expenses.

The remuneration of Board members is published in the Remuneration Report within the Annual Accounts, which are contained within the Annual Report.

Web site:

Annual reports

 

Pay and grading structure (levels of pay rather than individual salaries).

The scales for the current financial year are available on the SEPA website. 

 Web site:

Terms, conditions and benefits

Investments, summary information about endowments, investments and authority pension fund.

SEPA is an admitted member of Falkirk Council’s pension scheme

 

Funding awards available from the authority, how to apply for them and funding awards made by the authority.

River Restoration Fund                                               

SEPA works to preserve and improve the water environment through regulation, monitoring and planning. The Water Framework Directive (WFD) requires SEPA to prevent the deterioration of aquatic ecosystems and, where possible, restore surface waters and groundwaters damaged by human activities to ‘good status’ (as defined by the directive) by 2015. Where possible, we are improving Scotland’s water environment through regulatory means such as the Controlled Activities Regulations (CAR) by licensing and monitoring individuals and companies that carry out activities which can adversely affect the water environment. However, if an activity was undertaken before CAR, eg straightening, or where it is an abandoned, redundant structure such as an old mill weir the restoration fund could be used to tackle it  instead.              

Web site:

SEPA’s Water Environment Restoration fund