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  • Class 4: Spending

Class 4: Spending

Here you will find information about our strategy for, and management of, financial resources (in sufficient detail to explain how we plan to spend public money and what has actually been spent).

Financial statements, including annual accounts and quarterly budget statements

SEPA's annual accounts are published in the Annual Report which is published on Our performance page.

The following information is contained in the Financial Monitoring Report and presented to the Agency Board on a quarterly basis. The reports are published with the Agency Board papers for the meeting. (July, November, February and May board meetings).

  • Financial statements, including annual accounts and quarterly budget statements.
  • Financial statements required by statute e.g., sections 31 and 33 of the Public Service Reform (Scotland) Act 2010, if applicable to the authority.
  • Budget allocation to key policy/ function/ service areas.
  • Purchasing plans and capital funding plans.
  • Board member remuneration other than expenses.

Authority pension fund

SEPA is an admitted member of Falkirk Council's pension scheme.

Funding awards available from the authority, how to apply for them and funding awards made by the authority

River Restoration Fund: SEPA works to preserve and improve the water environment through regulation, monitoring and planning. The Water Framework Directive (WFD) requires SEPA to prevent the deterioration of aquatic ecosystems and, where possible, restore surface waters and groundwaters damaged by human activities to "good status" (as defined by the directive) by 2015. Where possible, we are improving Scotland's water environment through regulatory means such as the Controlled Activities Regulations (CAR) by licencing and monitoring individuals and companies that carry out activities which can adversely affect the water environment. However, if an activity was undertaken before CAR, e.g., straightening, or where it is an abandoned, redundant structure such as an old mill weir the restoration fund could be used to tackle it instead.

Landfill tax fund: The Scottish Landfill Communities Fund (SLCF) is a tax credit scheme that encourages landfill site operators to provide contributions to approved bodies who can then pass these funds onto community and environmental projects.

Contact us for more information

For all of the following matters contact our Access to Information team.

  • Financial policies and procedures for budget allocation: Budget allocation is carried out in accordance with the Standing Financial Instructions BP SFI-02.
  • Financial administration manual/ internal financial regulations: Standing Financial Instructions apply to the conduct of all SEPA staff in respect of all financial matters. They should be followed in conjunction with other management arrangements to ensure that all resources of SEPA are used as economically, efficiently and effectively as possible.
  • Senior staff/ board member expenses at category level e.g., travel subsistence and accommodation. 
  • Expense policies and procedures.