Item 3.1

PROVISIONAL YEAR END OUTTURN 2022/23 – Presented by Lynn Brown

Members considered the paper which had been submitted to provide the Committee with an update on the financial outturn position of the SPA and Police Scotland for FY 2022/23. During discussion and in addition to the written report the following points were raised and discussed:

• Members considered a summary of the report and noted the Provisional Year End Out turn was still subject to external audit.
• Having been well sighted throughout the year, Members commended the work to deliver a balanced outturn versus budget.
• In response to a question, Members were assured that learning from 2022/23 would be considered going forward and work to embed priority-based budgeting will further develop existing budget management controls. One area of focus in which learning would be valuable is the management of overtime budgets and while improvements had been seen, more work was required to further improve.
• The Committee was keen to have improved oversight and assurance that budgets are being managed in year as projects develop and it was agreed by the Chief Financial Officer that a paper will be tabled to explore this at a future meeting.

Members noted the report and agreed the following action.

RES-20230614-001: Report to be brought forward to provide this committee with assurances that, following approval, projects are being managed in year and that capital spend controls are resulting in month to month management of the budget to make informed decisions.