Class 4: Spending

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.

The information we publish under this class
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)

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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) Website:
Financial policies and procedures for budget allocation. Budget allocation is carried out in accordance with the Standing Financial Instruction BP SFI-02

Contact the Access to Information team direct

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) Website:
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) Website:
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. Corporate Governance  
  2. Budgets and Budgetary Control
  3. Staff Payroll and Expenses
  4. Purchases and Procurement of Goods and Services
  5. Supplier Payments
  6. Banking
  7. Income
  8. Income Bids  
  9. Accounting for Capital Expenditure
  10. Annual Accounts
  11. Losses and Special Payments
  12. Invoicing and Debt management
  13. Petty Cash
  14. Hospitality, Entertainment, Sponsorship, Donation and Gifts
  15. Financial Systems
  16. Incoming Mail
  17. Asset Management
  18. Catering
  19. SEPA Anti Bribery, Fraud and Corruption Policy
  20. Management of Special Waste Consignment Notes
  21. Key and Safe Access Procedure

Contact the Access to Information team direct

Expenses policies and procedures.  

Contact the Access to Information team direct

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

Contact the Access to Information team direct

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. Website:
Pay and grading structure (levels of pay rather than individual salaries). The scales for the current financial year are available on the SEPA website. Website:
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.

 

Landfill tax fund

The Scottish Landfill Communities Fund (SLCF) is a tax credit scheme that encourages landfill site operators to provide contributions to approved bodies who can then pass these funds onto community and environmental projects.

 

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