Financial Reporting

Public Services Reform (Scotland) Act 2010 - Reporting

The Public Services Reform (Scotland) Act 2010 imposes duties on OSCR to publish information on expenditure and certain other matters after the end of each financial year. This web page provides details of OSCR's expenditure.
From 1 October 2010, the Public Services Reform (Scotland) Act 2010 requires public bodies to publish details of expenditure incurred on the following items:


• public relations
• overseas travel
• hospitality and entertainment
• external consultants
• remuneration in excess of £150,000 and
• payments in excess of £25,000.

 

As a minimum, details must be published annually.  The Office of the Scottish Charity Regulator therefore now publishes this information, which you can see in these tables.

 

OSCR Public Services Reform (Scotland) Act 2010 - Expenditure Disclosure Report 1

Note that our first report covers the period 1 April to 31 December 2010.

This is because, although we are only required under the legislation to provide information from 1 October 2010 onward, we have decided also to publish information from the start of the financial year.  We have therefore voluntarily provided information from 1 April to 30 September, in addition to the legal requirement.

 

OSCR annual statement 2010-11: exercise of functions

As a public body, OSCR is aware of the requirements to improve efficiency and effectiveness and to promote sustainable growth. Our 2010-11 Carbon Management Plan which was approved by the Carbon Trust, outlined a series of measures implemented during 2010-11 which directly reduced our carbon emissions and increased out energy efficiency and sustainability.

We are familiar with the Sustainable Procurement Action Plan for Scotland, and have adopted its principles. The majority of our procurement in 2010-11, as indeed in any year, is carried out using Scottish and UK wide collaborative contracts which meet strict sustainability criteria.

As a small single site based organisation, we constantly strive to promote business efficiencies at an operational and strategic level, evaluating our progress in this respect against the Best Value characteristics.  We are currently working to develop 'On line' filing facilities for charities, which when introduced in 2011-12, will considerably streamline the reporting requirements for both ourselves and our stakeholders, as well as enhancing the information about charities which is currently available to the public. As outlined in our Corporate Plan we are committed to the National Performance Outcome relating to reducing the local and global environmental impact of our consumption and production.

 

PRSA monthly expenditure disclosures

We publish our reports on a monthly basis, rather than on the annual basis required as a minimum by the legislation.