Scottish Parliamentary Corporate Body Annual Accounts 2010-11 SG/2011/189 Scottish Parliamentary Corporate Body Annual Accounts 2010-11 _____________________________________________________________________________________ Contents Page Management Commentary 3 Remuneration Report 10 Statement of the SPCB’s and the Clerk 15 and Chief Executive’s Responsibilities Statement on Internal Control 16 Independent Auditor’s Report 18 Schedule 1 – Summary of Resource Outturn 20 Schedule 2 – Statement of Comprehensive Net Expenditure 21 Schedule 3 – Statement of Financial Position 22 Schedule 4 – Statement of Cash Flows 23 Schedule 5 – Statement of Changes in Taxpayers’ Equity 24 Schedule 6 – Statement of Resources by Departmental 25 Aim and Objective Notes to the Resource Accounts 26 Accounts Direction 40 2 Scottish Parliamentary Corporate Body Annual Accounts 2010-11 _____________________________________________________________________________________ Management Commentary The accounts have been prepared in accordance with the Direction by The Scottish Ministers given on 17 January 2006 in accordance with section 19(4) of the Public Finance and Accountability (Scotland) Act 2000. HISTORY AND STATUTORY BACKGROUND The Scottish Parliamentary Corporate Body (SPCB) was established in May 1999 under Section 21 of The Scotland Act 1998 (the Act). The SPCB comprises the Presiding Officer, and four other members of the Scottish Parliament elected by the Parliament. The SPCB has appointed a Clerk (who is also the Chief Executive) in accordance with section 20 of the Act, and other staff of the Parliament. The SPCB is independent of the Scottish Government. PRINCIPAL ACTIVITIES The Parliament exists to determine, debate, decide and legislate on issues of importance to the people of Scotland. In doing so, it holds the Scottish Government to account and is answerable to the people of Scotland. The SPCB has a duty to provide the Scottish Parliament, or ensure the Parliament is provided with the property, staff and services required for this purpose. The Parliament may also give general or specific directions for the purpose of, or in connection with the SPCB’s functions. The SPCB provides the infrastructure (including the Holyrood Building) and pays the salaries of members and reimburses the legitimate expenses which enable them to undertake their duties both at the Parliament and in their local offices. It provides the facilities and staff to allow the Parliament and its Committees to meet and to encourage public awareness of and engagement with the parliamentary process. The staff of the Scottish Parliamentary Services (SPS) are employed to enable the SPCB to fulfil its duty. THE SPCB AND SENIOR MANAGERS The Members of the SPCB during 2010-11 were: Appointed Alex Fergusson MSP, Presiding Officer 14-May-07 Alex Johnstone MSP 24-May-07 Tricia Marwick MSP 24-May-07 Tom McCabe MSP 24-May-07 Mike Pringle MSP 24-May-07 On 10 May 2011, the Parliament elected Tricia Marwick MSP as the new Presiding Officer at which date she also became chair of the SPCB. On 25 May 2011, Linda Fabiani MSP, Liam McArthur MSP, Mary Scanlon MSP and David Stewart MSP were elected by Parliament as the new members of the SPCB, replacing Tricia Marwick, Mike Pringle, Alex Johnstone and Tom McCabe. The SPCB has agreed portfolio arrangements whereby members take a lead interest in specific issues. During 2010-11 these were as follows: Alex Johnstone MSP - Technology and facilities management issues including building maintenance, IT and local office support Tricia Marwick MSP – Access and information issues covering visitor services, events, public information, education and outreach, as well as broadcasting and the broader aspects of media relations; the Scottish Parliament Information Centre (SPICe) and the editorial content of the website and the intranet Tom McCabe MSP– Resources and governance issues covering Procurement, Allowances and Finance Offices. Mike Pringle MSP – Corporate issues (including governance, equalities and Personnel issues) and Office Holders/Commissioners. Revised portfolio arrangements were operational from 25 May 2011 as follows: 3 Scottish Parliamentary Corporate Body Annual Accounts 2010-11 _____________________________________________________________________________________ Linda Fabiani MSP – Building management and related services Liam McArthur MSP – Finance and Officeholders Mary Scanlon MSP – Business support, information and engagement strategy David Stewart MSP – HR and Technology A Register of Members' Interests is published on the Parliament's website. The senior management employed by the SPCB, including Lynda Towers who was on secondment from the Scottish Government, during the 2010-11 financial year were: Paul Grice Clerk to the Parliament/Chief Executive Stewart Gilfillan Assistant Clerk/Chief Executive Ian Leitch Assistant Clerk/Chief Executive Bill Thomson Assistant Clerk/Chief Executive Lynda Towers Solicitor to the Parliament The Remuneration Report contains information about the salary and pension entitlements of the named individuals. From 1 April 2011, as part of a corporate change programme, the number of Assistant Clerks/Chief Executives was being reduced from three to two. As a result of this process Ian Leitch volunteered to leave the service on 15 April 2011. The Solicitor to the Scottish Parliament also formed part of the Strategic Leadership Team. From April 2011, along with a new organisational structure, a new Leadership Group which superseded the Strategic Leadership Team and the Operational Management Group became fully operational which reduced the overall number of senior management from thirteen to eleven. The group heads now part of the Leadership Group at the time of signing the accounts are: Alan Balharrie Head of Business Information Technology and Broadcasting Colin Chisholm Head of Human Resources and Security Derek Croll Head of Financial Resources Jerry Headley Head of Facilities Management, Events, Exhibitions and Visitor Services Michelle Hegarty Head of Communications and Research Ken Hughes Head of Committees and Outreach David McGill Head of Chamber & Reporting A further part of the corporate change programme was a voluntary early severance/voluntary early retirement scheme open to all staff in 2010-11. Costs of the scheme are included in note 2 to the accounts. The Clerk/Chief Executive and Assistant Clerks/Chief Executives hold their appointments on a permanent basis. At the end of the financial year 14 staff (19 staff in 2009-2010) were on secondment from other organisations. RELATED PARTIES A related party is a person or entity that is related to the entity that is preparing its financial statements. The listing of SPCB members above includes a reference to the Register of Members’ interest which is published and further information is contained in the Notes to the Accounts (note 18). REVIEW OF THE PRINCIPAL ACTIVITIES The principal activities of the SPCB and its staff during the year were the continued support of the work of the Parliament and its members. The strategic plan sets out the four main delivery areas of this work. These were delivered through a combination of core service provision and a portfolio of developmental projects and programmes, including the corporate change programme mentioned above. Significant developments through the year are listed below, under each of the four headings. 4 Scottish Parliamentary Corporate Body Annual Accounts 2010-11 _____________________________________________________________________________________ More detail on the SPCB’s main activities is available in the SPCB’s Annual Report, and further information is contained in the Scottish Parliament Annual Report 2010-11 (also available in Gaelic language version) which is available on The Scottish Parliament website, www.scottish.parliament.uk. (1) Parliamentary Business – Chamber and Committee business that takes place as scheduled and is resilient to disruptions and threats In the course of the parliamentary year which ran from 9 May 2010 to 22 March 2011, eleven bills were introduced by the Scottish Government, covering areas such as wildlife and natural environment, private rented housing, double jeopardy and long leases. Eight Member's bills were introduced covering areas such as autism, domestic abuse, palliative care and protection of workers. No Committee bills were introduced. All of these were scrutinised by the Parliament, in accordance with the 3 stage process laid down in Standing Orders. Twenty six bills received royal assent to become Acts of the Scottish Parliament between 9 May 2010 and the end of April 2011. A detailed listing of all Bills introduced and Acts is available within the Scottish Parliament Annual Report 2010-2011. The Parliament held debates in the Chamber on a wide range of issues, including debates on matters raised by committees and members. Subjects covered included annual fisheries negotiations, Curriculum for Excellence, Scottish variable rate of income tax, zero waste plan, winter resilience, care home costs, renewable energy, protecting public services. The Parliament's committees undertook major inquiries on topics such as the public sector’s support for Scottish exporters, international trade and the attraction of inward investment, purpose of an enterprise agency and the success of the recent reforms, migration and people trafficking, preventative spending and the relationship between transport and land use policies. Committees also scrutinised bills and subordinate