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Scottish Children’s Reporter Administration: Management Statement and Financial Memorandum

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A6. BANKING; CASH MANAGEMENT

A6.1 Banking arrangements

A6.1.1 The SCRA's Principal Reporter is responsible for ensuring that the SCRA's banking arrangements are carried out efficiently, economically and effectively.

They should ensure:

  • that these arrangements are suitably structured and represent value for money;
  • that efficient and cost-effective methods are used for the transmission of money;
  • that the SCRA's banking arrangements shall be kept separate and distinct from those of any other person, body or organisation;
  • that these arrangements should be reviewed at least every two years, with a fundamental review, usually leading to market testing, at least every three to five years; and
  • that sufficient information about banking arrangements is supplied to the Department's Accountable Officer to enable the latter to satisfy their own responsibilities.

A6.2 Cash balances

A6.2.1 Cash balances accumulated during the course of the year accumulated from grant in aid or other Exchequer funds should be kept at the minimum level consistent with the efficient operation of the SCRA.

A6.3 Cash surpluses

A6.3.1 Any cash surpluses must be placed on deposit until it can be used. Interest earned by the SCRA on cash balances may be used to provide additional spending power subject to it being included in the approved budget.

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Page updated: Monday, July 23, 2007