Funding the Work Programme

The Scottish Ministers are required to provide staff and resources to enable NSTAB to carry out its functions. A budget is provided for NSTAB to undertake its duties and the approved Work Programme. The budget is held and accounted for by Scottish Government with the NSTAB Secretariat responsible for its management in line with the Scottish Public Finance Manual (SPFM) and its requirements for monitoring and reporting.

In delivering this Work Programme, NSTAB has no legal personality and recognises it is unable to enter into contracts in its own name. The procurement activity as required by the Work Programme will be undertaken through the Scottish Government in line with the requirements of the Procurement section of the SPFM. 

NSTAB will not engage in financial investments, borrowing, lease holding or lending, and under normal circumstances is not permitted to generate income; receive gifts, bequests or donations; provide grant funding to a third party; make gifts or special payments; or write off losses. Any exceptions will be agreed in advance with Portfolio AO or Senior Sponsor and the Scottish Government Financial Management Directorate.

Where the approved Work Programme, as detailed within Section 2 requires more funding than allocated within the NSTAB budget for the forthcoming financial year, then NSTAB will prepare a business case for additional funding to be submitted to the Sponsor Team for consideration as part of the annual budget setting process.

Where additional resources are needed in-year, or underspends become apparent, then NSTAB will raise these as soon as possible with the Portfolio AO and/or their delegate(s). For all expenditure, it is expected that counter-fraud policies and practices will be adopted to safeguard against fraud, theft, bribery and corruption, in line the Fraud section of the SPFM.