Scottish Fisheries Protection Agency - Annual Report and Accounts 1998-1999: Page 23

SFPA - Annual Report and Accounts 1998-1999

1.12 Continuing Activities

The results of the Agency Income and Expenditure Account derive from activities all of which are continuing.

1.13 Operating Leases

Rentals applicable to operating leases are charged to the Income and

Expenditure Account.

2. Income

.	1999 £000	1998 £000

receipts from sale of minor equipment	13	11
miscellaneous receipts	27	7
total	40	18

Income excludes output VAT in respect of services provided to outside parties.

3. Expenditure

3.1 Staff numbers and costs

a) The average number of full time equivalent staff (including casuals) employed by the Agency during the year was:

.	1999 number	1998 number

fishery protection vessels	134	136
sea fishery inspectorate	98	93
head office	47	45
total	279	274

b) The aggregate payroll costs of the persons were as follows:

.	1999 £000	1998 £000

wages and salaries	5,810	5,563
social security costs	438	420
other pension costs	663	582
early departure costs	-	5
total	6,911	6,570

The employees of the Scottish Fisheries Protection Agency are Civil Servants

to whom the conditions of the Superannuation Acts 1965 and 1972 and

subsequent amendments apply. Contributions were paid to the Paymaster General, at rates determined from time to time by the Government Actuary and advised by HM Treasury. For the financial year the rates ranged from 12%-18.5% of pensionable pay (1998: 11% - 19.5%).

c) The Senior Management Board of the Agency are all Civil Servants employed within the following grade bands:

.	1999 number	1998 number

SCS pay band 2	1	1
Band C2 or equivalent	3	3

d) The Chief Executive's salary was £55,255 (1998: £52,710). The Chief Executive is an ordinary member of the Principal Civil Service Pension Scheme.

e) The salaries of all members of staff, excluding the Chief Executive, within the following bands were:

.	1999 number	1998 number

£40,000 - £44,999	3	3
£45,000 - £49,999	2	1

Salaries include recruitment and retention and flexibility allowances. Bonuses paid in respect of the year are also included.

3.2 Other operating costs

.	1999	1998
	as restated
	£000	£000

administration expenditure	1,178	882
accommodation	247	211
fishery protection vessels	2,084	2,257
aerial surveillance	1,259	1,336
miscellaneous expenditure	40	38
notional costs (note 3.3)	283	223
(gain)/loss on disposal of fixed assets	(1)	(3)
total	5,090	4,944

3.3 Notional costs

.	1999	1998
	as restated
	£000	£000

services provided by The Scottish Office	263	203
audit fee	20	20
total	283	223

3.4 Prior period adjustment - insurance

In accordance with the accounting requirements laid down in the Resource Accounting Manual, notional insurance should no longer be charged to the Income and Expenditure Account. Instead expenditure in connection with uninsured risks has been charged. Accordingly the notional charge for insurance shown in the 1998 accounts as a liability has been reversed as a prior period adjustment.

The effect of the prior period adjustment is to reduce the net cost of operations in 1998 by £208,523 and in 1999 by £213,821 as a result. There was no effect on the balance in the General Fund.

4. Interest on capital

.	1999	1998
	as restated
	£000	£000

interest on working capital	28	26
interest on fixed assets	772	854
total	800	880

In order to compute average working capital for 1998, the prior period adjustment for stock has been reflected in the working capital position as at 31 March 1997.

5. Tangible fixed assets

.	vessels £000	Aircraft £000	equipment & computers £000	Motor vehicles £000	Furniture & fittings £000	Land & buildings £000	Total £000

cost or valuation
as at 1 april 1998	33,488	5,478	690	393	96	-	40,145
additions	93	172	355	40	56	16	732
disposals	-	-	(40)	(118)	-	-	(158)
GCRC adjustments	-	-	51	-	115	-	166
revaluation	288	55	1	5	2	-	351
as at 31 march 1999	33,869	5,705	1,057	320	269	16	41,236

depreciation
at 1 april 1998	21,843	4,043	529	268	-	-	26,683
provided during year	1,347	515	79	45	37	1	2,024
disposals	-	-	(35)	(117)	-	-	(152)
adjustments	-	-	51	-	115	-	166
revaluation	192	35	1	3	1	-	232
at 31 march 1999	23,382	4,593	625	199	153	1	28,953

net book value
at 1 april 1998	11,645	1,435	161	125	96	-	13,462
at 31 march 1999	10,487	1,112	432	121	116	15	12,283

In accordance with the requirements of the Resource Accounting Manual, certain fixed assets which had been carried at net book value have been restated to show the full gross book value and accumulated depreciation. These adjustments are shown above as GCRC and depreciation adjustments.