« Previous | Contents | Next »
Listen
A2. SCOTTISH CHILDREN'S REPORTER ADMINISTRATION'S INCOME
A2.1 Grant in aid
A2.1.1 Grant in aid will be paid to the SCRA in monthly instalments, on the basis of a written application from the SCRA showing evidence of need. The SCRA should submit a profile of expected need at the start of each financial year updated as and when requested/necessary.
A2.1.2 The SCRA's application should be signed by the SCRA's Director of Finance, or by a person notified by them to the sponsor Department as authorised to sign on the Director's behalf.
A2.1.3 The application must certify that conditions applying to the issue of grant in aid have been observed to date and that further grant in aid is now required for purposes appropriate to the SCRA's statutory functions.
A2.2 Fees and charges
A2.2.1 Fees or charges for services or goods supplied by the SCRA should be determined in accordance with the Fees and Charges Section of the Scottish Public Finance Manual ( SPFM) and should be set to recover full costs unless the sponsor Department and, where appropriate, the Treasury, agrees otherwise.
A2.2.2 Subject to the Fees and Charges Guide and to Government policy on selling into wider markets the SCRA should seek to maximise receipts from non-Exchequer sources where this is consistent with the SCRA's main functions and is in line with its Corporate Plan agreed with the sponsor Department.
A2.3 Proceeds from sales of land and buildings
A2.3.1 Disposals of land and buildings are dealt with in Section A7.2 below.
A2.4 Receipts in year
A2.4.1 If the receipts realised, or expected to be realised, in the year are less than estimated, the SCRA will ensure a corresponding reduction in its gross payments so that the authorised provision is not exceeded.
A2.4.2 If receipts realised or expected to be realised, in the year are more than estimated, the Board may apply to the sponsor Department to retain such excess income for specified additional expenditure within the current financial year, without an offsetting reduction to grant in aid. If an application is refused, the grant in aid may be reduced or alternatively the excess receipts can be surrendered to the Exchequer via the sponsor Department.
A2.5 Gifts and bequests received
The SCRA is free to retain any gifts, bequests or similar donations. These will be treated as receipts. The SCRA must keep a written record of gifts, bequests and donations, given and received, and of their estimated value and whether they are disposed of or retained.
« Previous | Contents | Next »