Report Summary
This report provides members of the Forensic Services Committee with an overview of Forensics Finance Report Q3.
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Meeting
The publication discussed was referenced in the meeting below
Forensics Services Committee - 1 February 2023
Date : 01 February 2023
Location : online
Further Detail
Appendix A provides the detailed finance report as at the end of Q3.
Revenue
Q3 net expenditure forecast is for an underspend vs budget at of £0.5m, with lower pay costs offsetting higher non-pay costs
Lower pay spend reflects the deliberate slowdown in the recruitment of new operating model posts earlier in year in light of the Scottish Government Resource Spending Review which suggested new posts would not be affordable in 2023/24.
£0.4m of the non-pay increase relates to additional drug driving outsourcing which the Scottish Government has agreed to fund as an addition to the budget
Actual spend to end of Q3 (end of December 2022) was £1.1m below budget, with non-pay costs expected to accelerate in Q4
Capital
The Q3 forecast is for a reduction in spend from the budget of £400k due to slippage in acquisition of some equipment, in part driven by lack of availability from suppliers.
Reform
£0.9m of the overall SPA reform budget is allocated to support delivery of Forensic Services projects, though is not part of the direct Forensics budget. Spend YTD on Forensic Services projects and the full year Q3 forecast, is in line with the original budget.
