Grant note GN/FPN/11
Safety camera partnership grant
Quick guide 3 Eligible expenditure 6
Introduction 4 Partnership activity 6
Nature of scheme 4 Grant calculation 7
Funding mechanism 4 Test checklist 7
Submission procedures 5 Audit certification 7
Rules for completing claim 5 Contact point 8
Supplementary Appendix 1 9
information/guidance 6 Test checklist 9
Audit Scotland’s Technical Services Unit (TSU) provides guidance and support to external
auditors appointed by the Accounts Commission and Auditor General to assist them fulfil their
responsibility under their audit appointment to give an opinion on the financial statements and
to certify local authority grant claims.
This includes the publication of grant notes onto the TSU intranet/extranet. The purpose of
grant notes is to offer guidance on the audit of each significant approved grant claim and
other financial return that requires to be audited as part of a local authority audit appointment.
Grant notes contain information which is of importance to the conduct of audits and frequently
recommend that auditors take action in certain regards. It is important that a mechanism is in
place for senior audit staff to review grant notes promptly and to ensure that steps are taken
to consider such recommendations.
While auditors act independently of Audit Scotland, and are responsible for their own
conclusions and opinions, consistency of opinions in similar circumstances is important and it
is expected therefore that auditors will normally follow all such guidance. Auditors
should advise the TSU promptly if they disagree with, and may intend not to follow,
any guidance provided on an important issue.
Audit Scotland makes no representation as to the completeness or accuracy of the contents
of notes for guidance or that legal or technical guidance is correct. Points of law, in particular,
can ultimately be decided only by the Courts. Audit Scotland accepts no responsibility for any
loss or damage caused as a result of any person relying upon anything contained in such
Description of scheme/claim/return Directorate Claim reference
A scheme to allow speed and red light Safer SCPG Scotland
camera activity to be funded from Scottish Communities (10/11)
Government grant. Directorate
Submission Audit deadline Auditor receives claim from…
6 May 2011 31 July 2011 Local authority
1 From 2010/11, the directorate no longer retains 5% of the grant until submission of
the audited claim.
Address for audited claim TSU contact point
Debbie Wilson Tim Bridle
Scottish Safety Camera Programme Office Tel 0131 625 1793
Highlander House E-mail: email@example.com
58 waterloo Street
GLASGOW Publication date and relevant year
GN published 9 May 2011
for 2010/11 claims
Nature of scheme
1. Safety camera partnerships were introduced to allow additional speed and red light
camera activity to be funded by the increase in receipts from conditional offers of fixed
penalty notices (COFPNs) arising from that additional activity.
2. The scheme is based on partnerships between police joint boards and local authorities,
with a nominated lead partner acting as treasurer. There are eight partnerships in
Scotland for 2010/11
North Lanarkshire (Treasurer), South Lanarkshire, Argyll & Bute, East Dunbartonshire,
West Dunbartonshire, Renfrewshire, East Renfrewshire, Inverclyde, East Ayrshire,
North Ayrshire, South Ayrshire and City of Glasgow councils and Strathclyde Police
Fife Council (Treasurer) and Fife Constabulary
Aberdeenshire (Treasurer), City of Aberdeen and Moray councils and Grampian Police
Dumfries & Galloway Council (Treasurer) and Dumfries & Galloway Constabulary
Dundee City (Treasurer), Perth & Kinross and Angus councils and Tayside Police
City of Edinburgh (Treasurer), West Lothian, East Lothian, Midlothian and Scottish
Borders councils and Lothian & Borders Police
Highland Council (Treasurer) and Northern Constabulary
Stirling Council (Treasurer), Clackmannanshire Council, Falkirk Council and Central
3. The partnerships submit an operational plan setting out an analysis of the expected
costs of their enforcement activity which is approved by the Scottish Safety Camera
4. The lead partners receive grant from the Safer Communities Directorate (the directorate)
to fund expenditure on speed or red light camera activity only. Grant allocations are
made at the start of each financial year for revenue and capital expenditure based on
Grant note GN/FPN/11 4
the operational plan made by each partnership. There is no direct correlation between
grant allocations and COFPN receipts.
5. Partnerships receive their allocation on a quarterly basis in line with their operational
plan. From 2010/11, the directorate no longer retains 5% of the grant until submission
of the audited claim.
6. The annual claim form provides the directorate with information on the partnership’s
actual grant entitlement for the year. This is the lower of the grant allocation and the
eligible expenditure incurred.
7. The claim form for 2010/11 takes the form of a spreadsheet which authorities can
8. Where the partnership has received grant from the directorate in excess of entitlement
this will be deducted from grant payments in the following year. Where the partnership
has received less in grant payments than entitlement, the directorate adds this to grant
payments in the following year.
9. Where the partnership expenditure is greater than the grant entitlement, the difference is
borne by the partnership
10. The nominated local Treasurer of each partnership is required to prepare a claim form
for the year and pass it to external audit and the directorate by 6 May 2011.
Rules for completing claim
11. Grant allocation letters were sent to partnerships on 2 June 2010 and detail conditions
of the grant. A Scottish Safety Camera Programme Handbook of rules and guidance
has been prepared for the scheme by the directorate and contains guidance on items of
allowable expenditure. Auditors may find it useful to refer to this guidance.
12. It should be noted, however, that the partnership’s operational plan will need to be
referred to when considering the eligibility of expenditure. Referring to the handbook
should only be necessary where expenditure is claimed which was not included in the
Grant note GN/FPN/11 5
13. The claim form analyses approved expenditure and actual revenue expenditure and
capital payments over the police joint board and the local authorities. The amount
eligible for grant is compared with the actual grant received to arrive at the balance due
to or from the partnership. The claim also provides information which allows the
directorate to evaluate system performance. Audit attention should only be directed at
the numbered lines. A blank copy of the 2010/11 claim form is available on the TSU
14. All revenue expenditure and capital payments should be directly attributable to speed or
red light camera activity. In general, expenditure items included at line 7 in the final
claim will have been included in the operational plan and therefore approved by the
15. Expenditure items included in the claim, not included in the operational plan, should be
reported to the directorate in the covering letter, stating whether or not they are included
in the scheme handbook (see paragraph 11).
16. It should be noted that revenue expenditure should be included on an accruals basis.
However, capital expenditure may be included on an accruals or a cash basis.
17. There should be no revenue charges for depreciation or loan charges. Recoverable
VAT should also be excluded from the claim.
18. The claim form for 2010/11 provides additional information at lines 8 to 12 for the
directorate to evaluate the partnership’s performance. It should be noted that NIPs refer
to a notice of intent to prosecute which are issued prior to the issue of a COFPN. These
cells should show the numbers of NIPS and COFPNs issued and paid as opposed to the
financial amounts involved.
Grant note GN/FPN/11 6
19. The net grant claimed is arrived at as follows
The amount shown at line 13 requires to be compared with the net cost of activity for
the year shown at line 7. The lower of these two figures is the amount of grant to
which the partnership is entitled and should be shown at line 14.
The amount at line 14 is compared with the amount of grant actually received during
the year from the directorate which is shown at line 15. Where the grant entitlement
exceeds the actual grant received, grant will be increased in 2011/12. Where the
partnership has received more grant than it is entitled to, grant will be reduced in
Line 16 shows the balance due to or from the partnership.
Line 17 will identify any grant due to the partnership in respect of previous years e.g.
grant due from 2009/10.
Line 18 shows the total net claim.
20. A test checklist is provided at Appendix 1. Auditors should conduct whatever tests they
consider appropriate in order to be able to answer the questions in the checklist. The
questions are formed in such way that a ‘yes’ or ‘N/A’ response indicates a satisfactory
position, while a ‘no’ response indicates a matter requiring attention.
21. The form of certificate to be signed by the external auditor is attached to the return. The
certified return should be submitted by 31 July 2011 to
Scottish Safety Camera Programme Office
58 Waterloo Street
Grant note GN/FPN/11 7
22. Enquiries about this note may be directed to Tim Bridle in the TSU.
Technical Services Unit
110 George Street
Tel: 0131 625 1793
9 May 2011
Grant note GN/FPN/11 8
Yes/No/ Initials/ W/P Ref
1 Do the authority’s arrangements for the completion
of the final claim appear adequate?
2 Have all relevant parts of the claim form been
completed, including certification by the partnership
3 Has all arithmetic on the claim form been checked?
4 Does the claim form, and the level of detail stated
therein, agree with the authority’s financial ledger or other
5 Does testing indicate that only
expenditure/payments (lines 1 to 7) directly attributable to
speed or red light camera activity have been claimed?
6 Is expenditure included on an accruals basis
(except for capital items where the authority has elected to
include them on a payments basis)?
7 Do the following agree to supporting
documentation? The number of
issued NIPs (line 8)
issued COFPNs (line 9)
paid COFPNs (line 10)
8 Does the grant allocation at line 13 agree to the
9 Is the amount eligible for grant (line 14) the lower of
net cost of activity (line 7) and the grant allocation (line
10 Is the amount due to or from the partnership for
2010/11 (line 16) the difference between lines 14 and 15?
11 If there is an amount due to or from the partnership
in respect of previous years at line 17 does this agree to
the claim form for the previous year or supporting
documentation from the directorate?
Grant note GN/FPN/11 9
Yes/No/ Initials/ W/P Ref
12 Is the amount at line 18 the sum of lines 16 and
Grant note GN/FPN/11 10