We're bound by the Scottish Public Finance Manual and the Financial Reporting Manuals when putting proper arrangements in place to ensure that public business is conducted in accordance with the law and proper standards and that public money is safeguarded and properly accounted for, delivers best value, and is used economically, efficiently and effectively.
Annual Report and Accounts
The audited Annual Report and Accounts documents contain:
- a Performance Report - the strategic objectives and our performance during the year
- an Accountability Report - the Director's Report, Governance Statement, Remuneration, Staff Report and Independent Auditor's Report
- financial statements and notes to the accounts
Read our Annual Report and Accounts for 2021 to 2022.
Read our Annual Report and Accounts for 2020 to 2021.
Public Services Reform (Scotland) Act 2010
The Public Services Reform (Scotland) Act 2010 requires us to publish certain information on our expenditure. This promotes openness and transparency across the Scottish public sector.
In line with the Act, we've published our expenditure in the table below:
|Statement of expenditure||2020 to 2021||2021 to 2022|
|Hospitality and entertainment||£0||£150|
|Number of individuals who got renumeration in excess of £150,000||0||0|
Expenditure on public relations also includes:
- Promotional Material such as web development, filming, leaflets, posters, photography and the annual report
- External events such as the Royal Highland Show, Scottish Game Fair, support for local shows and MSP reception
- Media work such as press articles and enquiries and social media
- Gaelic development and Gaelic Language Plan (GLP) implementation
There was a small increase in public relations expenditure in 21/22. This was not due to any one specific reason, but instead smaller increases across 3 or 4 business areas.
In addition, the Act requires us to publish a statement of the steps that we have taken during that financial year to promote and increase sustainable economic growth.
View our Statement on Sustainable Economic Growth for 2021/22.
Spend over £25,000: quarterly reports
As part of our transparency, we publish all of our expenditure over £25,000 on a quarterly basis. The only exception to this is the Forestry Grant Schemes payments where the Scottish Government (as the paying agency) pay these on our behalf and recharge us on a monthly basis.
Trade Union information
The Cabinet Office issued supporting guidance on The Trade Union (Facility Time Publication Requirements) Regulations 2017. The regulations apply from 1 April 2017 and require public sector employers to collect and publish a range of information on Trade Union (TU) facility time in respect of their employees who are TU representatives.
|TU facility time for Scottish Forestry||2020 to 2021||2019 to 2020||2018 to 2019*||2017 to 2018*|
|Number of employees who were relevant TU officials during the year||7||3||2||2|
|Full-time equivalents of relevant TU officials||7||3||2||2|
|Full-time equivalents of relevant TU officials spending 0% of their working hours spent on the facility||7||1||1||1|
|Full-time equivalents of relevant TU officials spending 1% to 50% of their working hours spent on the facility||0||2||1||1|
|Full-time equivalents of relevant TU officials spending 51% to 59% of their working hours spent on the facility||0||0||0||0|
|Full-time equivalents of relevant TU officials spending 100% of their working hours spent on the facility||0||0||0||0|
|Total pay bill spent on facility time||0.04%||0.03%||0.04%||0.01%|
|Time spent on trade union activities of total paid facility time hours||100%||100%||100%||100%|
* Previous known as Forestry Commission Scotland