![]() ![]() Separate guidance on SG support for revenue expenditure and capital investment by local authorities is set out in the section of the SPFM on Local Government Finance. Funding by the SG of individuals or bodies is normally provided in the form of grant or grant in aid. Money paid as a general grant is outwith the scope of VAT and any sum paid should be net of any VAT recovered by the recipient. Government assistance to private sector organisations is constrained by Subsidy controls.Ĩ. Proposals to provide assistance to private sector organisations should be carefully appraised and the terms on which any assistance is given made absolutely clear. Business areas are responsible for ensuring, so far as possible, that grants are spent for the specific purposes for which they were authorised.ħ. Grant and grant in aid should not be paid in advance of need.Ħ. Conditions should normally be attached to grants or grants in aid which will be used to acquire or improve capital assets so that the SG's position is protected in the event of disposal.ĥ. The terms and conditions attached to grant in aid should take the form of a framework document consistent with the model at Annex 3 of the section of the SPFM on Accountability, adapted as appropriate.Ĥ. Grants provided by the SG must be made subject to binding agreements - a model Offer of grant document, including standard conditions of grant and schedules covering claims and payments, is available to SG staff on the SG Intranet. Portfolios provide the funding and can remain arm’s length to the recipient and the outputs while still being able to maintain sensible performance management and financial control over the use of the grant funds.ģ. They are a relatively flexible of funding activities for the public good and/in support of policy. a general grant refers to funding provided by the SG to other organisations and individuals for specific purposes provided for in legislation.grant in aid refers to pre-funding provided to SG sponsored bodies to finance their ongoing operating expenditure within broad parameters set by Scottish Ministers.The SG normally offers two kinds of financial support to individuals or organisations: However, other organisations to which the Scottish Public Finance Manual (SPFM) is directly applicable, including bodies sponsored by the SG, should ensure compliance with any relevant provisions and, where appropriate, arrange for procedures consistent with the guidance to be put in place. the Crown Office and Procurator Fiscal Service, SG Executive Agencies and non-ministerial departments). The guidance is aimed primarily at the core Scottish Government (SG) and the other constituent parts of the Scottish Administration (i.e. This section gives guidance on grant and grant in aid and the conditions that might be attached to the different forms of funding. Settlement, severance, early retirement, redundancyġ. Scottish Parliament Public Audit Committee Property: acquisition, disposal and management Expenditure without parliamentary authorityĪnnex 3: grant funding and procured goods and services contracts ![]()
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