to document - Scottish Legal Aid Board

Transcription

Annual Report
Our address is
44 Drumsheugh Gardens
Edinburgh
EH3 7SW
Telephone: 0131 226 7061
We are open from 9 a.m. to 5 p.m. each weekday,
and our switchboard is open from 8.30 a.m.
World Wide Web
http://www.slab.org.uk
http://www.scotlegalaid.gov.uk
Designed by Graphic Partners, Edinburgh
Photography by Lawrence Winram
Printed by Portobello Printers Ltd
ISBN number: 1-902300-0401
Always improving our service for the people of Scotland
1998 - 1999
Key Statistics 1990 - 1999
Number of applications to the Board
Total costs
Summary criminal
Civil
A & A intimations
TOTAL
160
140
£ millions
key facts
Administration
Fund
1989/90
1990/91
1991/92
1992/93
1993/94
1994/95
1995/96
1996/97
1997/98
1998/99
55,341
29,527
218,338
303,206
58,833
27,946
240,937
327,716
63,958
33,180
271,759
368,897
69,714
36,018
295,231
400,963
66,529
32,470
289,261
388,260
71,401
30,597
302,695
404,693
74,516
30,335
311,167
416,018
69,806
28,733
305,504
404,043
68,434
26,043
321,452
415,929
64,156
23,890
311,187
399,233
1989/90
58,417
20,025
165,018
1,213
N/A
244,673
1990/91
61,537
20,643
179,912
1,343
N/A
263,435
1991/92
61,777
20,324
209,043
1,558
N/A
292,702
1992/93
74,721
27,845
261,449
1,843
29
365,887
1993/94
81,342
27,482
260,244
1,850
123
371,041
1994/95
78,537
25,713
267,416
2,390
95
374,151
1995/96
76,831
22,605
271,480
2,336
91
373,343
1996/97
78,927
22,146
272,000
2,026
105
375,204
1997/98
75,620
20,365
271,663
1,870
132
369,650
1998/99
69,898
18,194
276,165
1,957
98
366,312
1989/90
561
736
62
348
1990/91
621
759
69
430
1991/92
746
816
74
531
1992/93
820
867
84
643
1993/94
882
1,011
87
621
1994/95
958
1,176
90
665
1995/96
957
1,425
92
717
1996/97
1,000
1,583
97
871
1997/98
1,073
1,685
99
876
1998/99
1,079
1,764
103
878
1989/90
32,762
824
14,728
10,236
422
N/A
N/A
58,972
1990/91
38,219
912
15,678
12,360
577
N/A
N/A
67,746
1991/92
46,080
890
16,583
15,425
827
N/A
N/A
79,805
1992/93
61,258
989
24,135
21,898
1,186
10
N/A
109,476
1993/94
71,764
987
27,771
22,713
1,149
35
N/A
124,419
1994/95
75,249
918
30,233
24,038
1,590
24
N/A
132,052
1995/96
73,538
847
32,210
25,070
1,675
20
N/A
133,360
1996/97
78,960
877
35,064
26,458
1,764
26
N/A
143,149
1997/98
81,150
904
34,311
27,005
1,639
31
25
145,065
1998/99
74,477
943
32,093
28,460
1,719
28
405
138,125
Number of cases paid
120
Criminal
Civil
A&A
Children
Contempt of court
TOTAL
100
80
60
40
20
Average case cost (£)
98/99
97/98
96/97
95/96
94/95
93/94
92/93
91/92
90/91
89/90
0
Criminal
Civil
A&A
Children
Breakdown of total Fund expenditure
1998/1999 (£,000)
1997/1998 (£,000)
Total spend (£'000)
Criminal 75,853
Criminal 82,110
Civil 32,093
Civil 34,311
A&A 28,460
A&A 27,005
Children 1,719
Children 1,639
Criminal
Duty
Civil
A&A
Children
Contempt of court
PDSO
TOTAL
Total costs of administration and Fund (£'000)
Criminal expenditure includes Public Defence Solicitors’ Office and contempt of court
Administration
Fund
Number of applications
80
Advice and Assistance
'000
Civil
'000
'000
Criminal
40
35
60
350
300
30
250
25
200
40
20
150
15
See inside back cover for full details of key statistics for all graphs shown on this page.
/9
9
/9
8
98
/9
7
Criminal
Civil
A&A
97
/9
6
96
/9
5
95
/9
4
94
/9
3
93
/9
2
92
/9
1
91
90
/9
0
/9
9
/9
8
98
/9
7
97
/9
6
96
/9
5
95
/9
4
94
/9
3
93
92
91
90
/9
2
0
/9
1
50
0
/9
0
5
89
/9
9
98
/9
8
97
/9
7
96
/9
6
95
/9
5
94
/9
4
93
/9
3
92
/9
2
91
/9
1
90
/9
0
0
89
100
10
89
20
1989/90
1990/91
1991/92
1992/93
1993/94
1994/95
1995/96
1996/97
1997/98
1998/99
5,729
58,972
5,982
67,746
6,863
79,805
7,525
109,476
8,045
124,418
7,657
132,052
7,487
133,360
7,166
143,149
7,718
145,065
7,564
138,125
the scottish legal aid board annual report
1
contents
3
Chairman’s statement
4
Costs and volumes
6
Quality of the legal aid service
8
Meeting the needs of the
legal profession, their clients
and the public
10
The future of legal aid
12
Board members and senior staff
14
Our performance
15
Finance
Appendices
16
Advice and assistance
17
Civil
19
Criminal
22
Children
22
Contempt
22
Analysis of payments
23
Top earners
i-xiii Statement of accounts
Legal aid allows people who could not otherwise
afford it to have the help of a solicitor for their
legal problems. The Scottish Legal Aid Board is
responsible for managing legal aid in Scotland.
We are a non-departmental public body set up
under the Legal Aid (Scotland) Act 1986. Situated
in Edinburgh, we employ around 270 full-time
staff. Eleven Board members, appointed by the
Secretary of State, oversee the work.
Our main tasks are
• to assess and where appropriate grant
applications for legal aid
• to scrutinise and pay legal aid accounts
submitted by solicitors and advocates
• to advise the Secretary of State
for Scotland on legal aid matters
3
chairman’s statement
The past year has seen significant changes
in the provision of legal aid in Scotland.
The Board has made a major contribution
to both the development and delivery of
these policy initiatives which we believe
will provide increased value for money
and improve the quality of service provided
by the Board and by solicitors for legal aid
applicants.
In the criminal legal aid system –
• the new Code of Practice in relation to
criminal legal assistance has been established
and a team of Compliance Auditors is
monitoring solicitors’ continued compliance
• the pilot Public Defence Solicitors’ Office
opened in Edinburgh on 1 October 1998 –
we believe it will provide valuable information
to help us and the Government identify
potentially better ways of providing legal
aid services and on the cost of its provision
• the Board has implemented the Government’s
system of fixed payments for summary
criminal legal aid work.
In the area of civil legal aid, The Scottish
Office consultation paper Access to Justice
Beyond the Year 2000 included many
of the Board’s proposals, in particular,
the introduction of a Code of Practice
for civil legal aid, direct funding of employed
solicitors and greater use of mediation.
The Board submitted a constructive response
and we look forward to working with
the Scottish Parliament to develop
a comprehensive community legal service
for the people of Scotland.
Throughout the year we have worked
closely with the Law Society of Scotland,
The Scottish Office and others to implement
these initiatives. We have also contributed
to the debate on future changes through
organisations such as the Criminal and
Civil Justice Forums. We aim to maintain
strong and constructive communication
with other members of the justice system
and are committed to continue to work
in collaboration to deliver further advances
in legal aid provision.
Legal aid payments dropped by almost 5%
in the last year to £138m. The numbers of
civil and criminal applications continue to
reduce. Average case costs for civil legal aid
rose again slightly whilst criminal case costs
showed a slight drop.
The Board delivered a strong performance
against our Corporate Plan targets across
all areas. We have also made significant
advances in the use of IT to enhance the
delivery of our services and have continued
to stress the importance of communicating
with our key audiences.
However, the past few months have also
been a testing time for the Board. We
continue to face a high turnover of staff
across all areas of the Board and have seen
the loss of several skilled and experienced
individuals. This has been at a time when
we are implementing a challenging set of
policy and operational objectives and
endeavouring to maintain a high standard
of performance in the assessment of
accounts and applications.
There have also been significant changes in
the senior management team. Although, in
the short term, these changes have caused
some disruption, they have also given us the
opportunity to re-assess our skill mix in the
light of current and future developments.
In the early parts of the financial year
1999/2000, our turnaround times for
the assessment of accounts increased,
particularly criminal legal aid accounts,
with the inevitable consequence of a delay
in payment to solicitors. The Board recognises
the difficulties this situation caused for many
members of the profession. We have taken
a range of initiatives to increase the resources
in this area and to address the causes of
delay. Matters are improving and we are
confident we will return to satisfactory
service levels shortly.
We recognise the need to review a number
of factors which underpin the ability of
the Board to deliver quality services in a
consistent and sustained fashion. The Board is
committed to taking a fresh and critical look
at the quality of our service to the profession
and the public. Lindsay Montgomery took
up his post as Chief Executive at the Board
on 1 July and his appointment coupled with
other changes at senior level provides both
the opportunity and expertise to do that.
I thank the Board members and our staff
for their excellent contribution to the Board
in the past twelve months. The year ahead
will bring many challenges. Through the
continued commitment of all at the Board,
and working in co-operation with others,
I am sure we can achieve our objectives
and progress the development of legal aid
in Scotland.
Jean Couper
Chairman
Costs and volumes
We are committed to the introduction of initiatives
that will provide better value for money to the
taxpayer while maintaining or improving the quality
of service provided by the Board and the providers
of legal aid services.
5
Grant-in-Aid and Legal Aid
Fund details
For the first time in the Board’s existence,
the cost of legal aid has dropped, from
over £145 million in 1997/98 to just over
£138 million in 1998/99. This decrease in
expenditure has been evident in both civil
and criminal legal aid and is primarily due
to the continuing reduction in the numbers
of civil and criminal applications. Civil
applications have dropped by 8% to
23,890, and summary criminal applications
have dropped by over 6% to 64,156.
Average case costs for civil legal aid have
continued to rise, whilst criminal case
costs have dropped slightly.
We collected £9 million in contributions,
expenses and amounts recovered from
assisted persons following the successful
outcome of their cases, giving a cost to
the taxpayer of £129 million.
Grant-in-Aid expenditure has also reduced
from £7.7 million in the previous year to
£7.6 million in 1998/99. During the year
our staff numbers have reduced by about
10 despite assuming new responsibilities.
Performance against targets
Unusual cases
Our performance against targets has
improved in almost every area. Over the
course of the year we have met or surpassed
our targets for turnaround of applications
and accounts. Unit costs for processing
applications and accounts have not in all
cases met our targets; these figures are
highly sensitive to changes in volume so the
lower numbers of applications and accounts
received mean that unit costs are higher.
Because of severe operational difficulties,
our turnaround times for payment of
accounts have increased in the early part
of the 1999/2000 financial year and this
has been addressed as a matter of urgency.
We propose during 1999/2000 to review our
performance targets to ensure that these
balance quality and consistency with
turnaround times.
Average case costs can be skewed by a small
number of cases involving unusually high
expenditure. During 1998/99 twelve criminal
cases cost more than £50,000 each and
totalled approximately £1.7 million – more
than 2% of the total spend on criminal legal
aid. These tended to be cases involving large
numbers of witnesses and expert witnesses
and the employment of senior counsel.
Indeed, the accounts of three co-accused
in a fraud case alone amounted to almost
£700,000. Ten civil cases cost more than
£50,000 each. These totalled almost
£850,000, or 2.6% of the total spend on
civil legal aid. However, many of the more
expensive civil cases are reparation actions
and, where these are successful, the Board
normally recovers the full amount paid out,
resulting in no cost to the Legal Aid Fund.
Quality of the legal aid service
Ensuring a high quality of service from the profession
and from our own staff is key to improving the legal
aid system in Scotland. Changes introduced during
the past year contributed to this.
7
The Board’s responsibility
We continually promote ways of helping the
profession to deliver a high level of service
to legally aided clients. With the new senior
management team we are taking a fresh and
critical look at the quality of our service to
the profession and the public.
Introduction of Code of Practice
and registration
We have for many years recommended
that more formal quality controls should
be introduced to ensure that only solicitors
who demonstrate that their service meets
appropriate standards can provide legal
aid services.
From October 1998 all solicitors wishing to
practise criminal legal aid have had to show
that they meet the standards of service
defined in the Board’s Code of Practice in
relation to criminal legal assistance. They
can then be entered on the Criminal Legal
Assistance Register and carry out criminal
legal aid and advice and assistance work.
We believe that the Code and system of
registration help solicitors to provide a
consistent quality of service to people
receiving criminal legal assistance.
By 1 October we had registered the offices
of 700 firms and 1,900 individual solicitors,
thus meeting our commitment to assess all
applications received by 31 July in time for
the 1 October deadline.
During the initial registration period, we
ran a series of meetings for the profession
throughout Scotland, including a video link
with more remote areas such as the Western
Isles, Orkney and Shetland, to assist them
with the registration process. A team of
four compliance auditors, employed by
the Board, is monitoring solicitors’ continued
compliance with the Code. Between October
1998 and 31 March 1999 the team carried
out 147 compliance visits to firms and it is
gratifying to note that their visits have
generally been considered helpful.
PDSO opening
The Public Defence Solicitors’ Office opened
on 1 October 1998. This is the first system of
publicly employed defence solicitors to operate
within the UK. It has been set up as a fiveyear pilot scheme and will be compared with
the existing criminal legal aid service provided
by private solicitors. As this is a pilot scheme,
it is the responsibility of the Scottish Executive
Central Research Unit to independently
evaluate the work of the Office, and a report
will be presented to Parliament after the first
three years. The pilot will be evaluated on the
basis of cost effectiveness, quality of service,
contribution to the justice system and client
satisfaction. In view of this independent
evaluation the Board is not including detailed
statistics in this Report.
Enhanced training for the profession
We recognise that we have an important role
in ensuring that solicitors, others involved in
the provision of legal aid and those in related
professions are kept well informed about
how the legal aid system operates and of
any changes to the system.
We regularly provide speakers for local
faculties and other professional events
throughout Scotland. During the year
we have enhanced the level of this
involvement. In particular, working with
the Law Society of Scotland, we have held
seminars designed to help the profession
with the requirements under the Code
of Practice in relation to criminal legal
assistance and the new Criminal Legal Aid
(Fixed Payments) Regulations 1999.
These have been well received.
We have also held seminars for others
involved in the justice system such as JPs,
procurators fiscal and district court clerks
and for other interested groups, including,
for instance, social workers. We participate
in courses at universities and run an annual
training session for trainees at the Faculty of
Advocates. We are constantly increasing and
improving our involvement in all of these
activities and during the coming year will be
expanding the programme to include sheriffs.
Pilot project on payment
of contributions
Many applicants for civil legal aid find it
difficult to pay their contributions in ten
monthly instalments. Responding to this,
we have since June last year been carrying
out a pilot scheme to assess whether smaller
instalments paid over a longer period would
be viable.
The pilot involves the first 400 offers of legal
aid that were made on or after 1 June 1998
which were subject to a contribution of
£500 or more. Depending on the size of
the contribution, the number of instalments
was increased to 15 or 20. These are being
compared with a control sample of 400
similar offers where the existing instalment
arrangements are being applied.
While it will be some time before any
conclusions can be drawn, since the Board
will also need to assess the longer term
financial effects of the pilot for the Fund,
the initial response to the extended
contribution period has been positive.
Meeting the needs of the legal profession,
their clients and the public
To meet the needs of the legal profession,
their clients and the public we seek their views
on our services. We also increasingly use new
technologies to help us provide them with the
quality of service they need.
9
Progress from last service
satisfaction survey and news
of the next survey
To allow us to assess how we can better
meet the needs of the legal profession, their
clients and the public, we have carried out a
number of surveys. Last year, we consulted
with the profession. This year we have held
meetings with JPs and the Scottish Courts
Administration to canvas their views on our
service, obtained the views of the staff we
deal with in The Scottish Office and used
questionnaires to assess the opinions of
visitors to our office. We aim to act quickly
on the outcome of these consultations.
Some of the actions we have taken and
are continuing to develop as a result are –
• improving turnaround times, especially for
advice and assistance and civil applications
• improving staff legal training to give
greater consistency in decision making and
encouraging better communication skills –
legal training includes paralegal training
provided by the University of Strathclyde
and training given by our own Legal
Services Department
• providing easily accessible information for
the profession about the major changes
which have taken place through roadshows,
seminars, issues of our newsletter,
The Recorder, and our web site.
We will be conducting another postal
survey of solicitors’ views in early 2000, and
assessing the best ways of researching the
views both of others involved in the justice
system and provision of legal advice, and
of the general public.
Using new technologies
Information technology has brought about
major changes to our systems for processing
applications, accounts and other aspects of
the Board’s operations. We have set out an
ambitious IT strategy that will provide the
flexibility for us to handle business changes
and to take advantage of new technologies.
We have also progressed other ways that
we can use IT to benefit the public and the
profession.
• Our web site went live in April 1998. Over
200,000 people accessed the site during
its first year of operation, and we have
been greatly encouraged by their reactions.
The site contains up-to-date information
designed for members of the public, such
as access to legal aid, and information for
the profession, such as changes in legal aid
policies and practices. As well as solicitors,
academics and others working in areas
related to legal aid, it has been widely used
by members of the public in this country
and abroad. We have also been able to help
members of the public who have contacted
us through the site with queries about
legal aid.
• We have issued CD-ROMs for the profession,
containing digital legal aid application forms
for completion using personal computers.
These have been issued free of charge to
all firms, and we hope that this will be more
convenient for solicitors and the Board.
The digital forms are also available to solicitors
on our web site.
• We have made the Scottish Legal Aid
Handbook available on CD-ROM. In addition
to the advantages of having this publication
available in a compact electronic format,
this enables users to search and browse
the Handbook much more easily than in
its paper format.
Electronic communications will become
increasingly important in our communications
with the legal profession, and we are already
experimenting with e-mail in the accounts
assessment process with some solicitors and
Faculty Services.
The Board has made significant progress in
ensuring that all its systems are Year 2000
compliant.
Achievement of IiP and increased
training for staff
To achieve our mission statement of “Always
improving our service for the people of
Scotland” we give our staff the help, training
and support they need to improve their own
skills. We are delighted that the effectiveness
of this work has been recognised by our
achievement of the Investors in People
standard in 1998.
We believe that equipping our staff with
better technical and communication skills
will allow us to give solicitors and members
of the public an improved service.
In particular, enhanced legal training will
improve consistency of decision making.
A more comprehensive induction process
for new staff is better preparing them to
meet the needs of those they deal with.
Our plans for the training and development
of staff for the future are equally demanding.
The future of legal aid
Major changes are taking place in the way that
legal aid is delivered and administered. We are at
the forefront of those changes, and are constantly
seeking to ensure that the changes will benefit the
legal profession, their clients and the public.
11
Access to justice – response to civil
consultation paper
Plans for introduction of e-commerce
between the Board and the profession
We welcome the Government’s review of
civil legal aid, Access to Justice Beyond the
Year 2000, which may have significant
implications for the way civil legal aid is
delivered and hence the role of the Board.
We will continue to press for additional
powers to improve the way legal aid is
delivered, such as direct funding of employed
solicitors and increased use of mediation to
resolve disputes. We also believe that a Code
of Practice and registration scheme should
be introduced for civil legal aid practitioners.
This would be similar to the existing Code
for criminal legal aid practitioners.
The introduction of the digital forms is
a major step forward in our objective to
handle 30% of accounts and over 25%
of applications electronically by the end
of 2001.
Plans for implementation
of Part V pilot projects
We support the Government’s plans to
improve the legal services available to the
public by allowing the Board to employ
solicitors directly in the community.
We believe that this is a major first step in
developing a system that better meets the
needs of the people of Scotland. We are
pleased that the Government has agreed
that money saved from the implementation
of fixed fees for summary criminal legal aid
should be directed back into improvements
to the justice system. We will now be
working with other interested parties in the
civil justice system to implement pilot projects
to test the effectiveness of publicly funded
solicitors in different situations.
We are now working to establish a secure
computer network that will allow the Board
and the profession to exchange documents
and information through private and
restricted electronic means.
The last year has been one of achievement
and change – more than in any year since
the Board was established in 1987. It is to
the credit of staff of the Board that these
major goals have been met within the
timescales set. We are confident that even
greater progress can be made. The effective
development of legal aid policy and strategy
depends on our having accurate information
about past and future trends in legal aid.
Our ability to obtain and analyse case and
expenditure data will be greatly enhanced
in the course of the coming years by the
implementation of new financial management and management information systems.
4
1
2
5
6
7
9
10
8
3
11
board members
1 Jean Couper
6 Nick Kuenssberg
9 Margaret Scanlan
Member of the Health Education Board
for Scotland; Director, Catalyst Consulting
Practising solicitor; Director of Legal Defence
Union; member of the Sheriff Court
Rules Council
Practising solicitor; temporary sheriff;
Governor of the High School of Glasgow;
past President of the Council of the Law
Society of Scotland (1992/93)
Chairman of Stoddard International PLC,
GAP Group Ltd, Bio-Logic Remediation Ltd
and Canmore Partnership Ltd; Non-Executive
Director of Baxi Partnership Ltd and Sanmex
International plc; Chairman of Institute of
Directors, Scotland; member of board of
Scottish Environment Protection Agency;
formerly visiting professor at Strathclyde
Business School
3 Kay Blair
7 Derek O’Carroll
Director, Business Perceptions; business
journalist; Non-Executive Director, Scottish
Ambulance Service; former Non-Executive
Director, Edinburgh Sick Children's NHS Trust
Practising solicitor; principal at Govan Law
Centre; Govan Law Centre representative
on Scottish Association of Law Centres;
member of SCOLAG Executive; former
Secretary of Scottish Association of Law
Centres (1994 - 98)
2 Brian Adair
4 Peter Grinyer
Emeritus Professor of University of St Andrews;
Company Director; Management Consultant;
visiting professor at Stern School of Business,
University of New York
5 Sheriff Alexander Jessop
Sheriff of Grampian, Highland and Islands
at Aberdeen; former Procurator Fiscal for
Glasgow (1987 - 90)
8 Yvonne Osman
Member of Dumfries & Galloway Health
Council; Chairman of Dumfries & Galloway
Patients’ Advocacy and Support Service
(PASS); Advocacy Advisee to Scottish
Association of Health Councils (all until
31 March 1999)
10 Malcolm Thomson, QC
Member of the Scottish Bar since 1974;
Queen's Counsel since 1987; Chairman,
NHS Tribunal Scotland; Non-Executive
Director of W Green & Son Limited; former
Standing Junior Counsel to the Department
of Agriculture and Fisheries for Scotland and
to the Forestry Commission in Scotland
11 Alexander Wylie, QC
Member of the Scottish Bar since 1978;
Queen's Counsel since 1991; temporary
sheriff; part time Chairman of the Discipline
Committee of the Institute of Chartered
Accountants of Scotland; member of the
Association of Mediators; former Standing
Junior Counsel to Accountant of Court;
former Advocate Depute.
NB. Dr Richard Scott resigned as a Board
member on 10 February 1999.
1
3
2
4
5
senior staff
1 Lindsay Montgomery
Chief Executive (from 1 July 1999)
2 Tom Murray
Director of Legal Services
3 Ian Middleton
Director of Audit and Compliance
4 Jim Edgar
Director of Finance
5 Stephen O’Connor
Director of Operations
6 Wallace Gray
Acting Director of Information Systems
6
Our Performance
The following tables show the Board's performance against its Corporate Plan targets and compared with the previous year.
Civil legal aid
APPLICATIONS
% assessed within 6 weeks *
Unit costs
ACCOUNTS
Unit costs
DEBT RECOVERIES
% admin cost/debt recovered
PRINCIPAL SUMS
% admin cost/debt recovered
Target
1998/1999
Actual
1998/1999
Actual
1997/1998
89%
£24.93
89%
£26.90
86%
£24.50
82%
£6.21
84%
£5.53
82%
£5.98
3.3%
2.6%
3.3%
7.7%
6.8%
7.4%
Target
1998/1999
Actual
1998/1999
Actual
1997/1998
82%
£4.71
85%
£5.91
81%
£5.92
80%
£2.07
86%
£2.71
82%
£2.11
Target
1998/1999
Actual
1998/1999
Actual
1997/1998
80%
£0.92
84%
£1.02
80%
£0.94
90%
£0.77
93%
£0.72
92%
£0.71
Criminal legal aid
APPLICATIONS
% assessed within 5 days *
Unit costs
ACCOUNTS
Unit costs
APPLICATIONS FOR INCREASE
% assessed within 5 days *
Unit costs
ACCOUNTS
Unit costs
* These are the times taken by the Board to arrive at a decision. In the case of applications, issue of computer documentation may add one working day to these
times; in the case of accounts, the period between the account being authorised for payment and receipt of the funds into the solicitor’s bank account will add,
on average, one week to 10 days.
14
Finance
The Board's Statement of Accounts and Auditors' Report appear on pages i - xiii at the back of this report.
FUND
Payments (including outlays) made to solicitors, counsel and PDSO in respect of:
Civil legal aid
Criminal legal aid
Children's scheme
Contempt of court
Public Defence Solicitors' Office
1998/1999
£' 000
32,093
75,420
28,460
1,719
28
405
138,125
1997/1998
£' 000
34,311
82,054
27,005
1,639
31
25
145,065
1998/1999
£' 000
1,303
6,851
1,294
128,915
(238)
138,125
1997/1998
£' 000
1,409
6,358
1,225
135,262
811
145,065
1998/1999
£' 000
7,690
(126)
7,564
1997/1998
£' 000
7,706
12
7,718
This was financed by:
Contributions from assisted persons
Recovery of expenses
Losses recovered from damages received
Government grant
Movement in other balance sheet items
GRANT-IN-AID
Government grant
Movement in bank account
Note 1
Although the Board’s accounts are prepared on an accrual basis, these tables have been produced on a cash basis. The statistical tables in the Appendices
remain on a cash basis and are consistent with the analysis of payments above.
The relationship between these cash figures and the figures shown in the accounts is:
Fund cash payments
Net movement in accruals
Operating costs (including PDSO capital purchases) – note 3 and note 6 of accounts
Fund cash receipts
Non cash adjustments to debtors
Operating income – note 2.1 of accounts
1998/1999
£' 000
138,125
877
139,002
1997/1998
£' 000
145,065
(2,359)
142,706
9,448
1,097
10,545
8,992
1,023
10,015
Note 2
Although payments to solicitors, counsel and solicitor advocates out of the Legal Aid Fund are not cash limited, the Board is required to provide The Scottish
Office Home Department with an estimate of the likely spend during the course of the financial year. The Board monitors its expenditure to ensure that it is
contained within the estimate approved by Parliament and keeps The Scottish Office informed of progress. If it becomes apparent that demand for the Fund
payments is likely to exceed the Parliamentary estimate, there would be a need to obtain an approved addition to the original estimate.
Note 3
Administration payments which are met by Grant-in-Aid are cash limited although the Board's Financial Memorandum permits the Board flexibility to carry
forward up to 2% of its Grant-in-Aid to the following financial year.
15
Appendix 1
1(i) Intimations
SUBJECT MATTER
Family/matrimonial
Hire purchase/debt
Housing
Reparation
Employment
State benefit
Mental health
Other
TOTAL CIVIL ADVICE AND ASSISTANCE
TOTAL CRIMINAL ADVICE AND ASSISTANCE
TOTAL ASSISTANCE BY WAY OF REPRESENTATION (ABWOR)
TOTAL
1998/1999
1997/1998
49,559
13,992
11,596
16,654
4,226
10,686
1,107
56,579
164,399
123,829
22,959
311,187
51,580
13,925
11,786
18,652
4,136
9,207
567
56,736
166,589
131,945
22,918
321,452
1997/1998
9,677
1,288
552
11,517
1(ii) Increases in limit of authorised expenditure
TYPE
Civil
Criminal
ABWOR
TOTAL
APPLICATIONS
FOR INCREASE
1998/1999
89,149
11,056
10,406
110,611
1997/1998
INCREASES
GRANTED
1998/1999
1997/1998
INCREASES
REFUSED
1998/1999
86,897
10,635
9,744
107,276
77,295
9,456
9,597
96,348
74,667
8,991
8,965
92,623
8,549
1,233
549
10,331
NOTE: Numbers of grants and refusals do not equal numbers of applications, since decisions on applications received towards the end of one year may not be
reached until the following year.
1(iii) Disposal of applications under regulation 16(3) (hardship provisions)
of the Advice and Assistance (Scotland) Regulations 1996
1998/1999
1997/1998
Applications
Granted
2,213
1,986
1,803
1,690
1(iv) Accounts paid and average costs*
%
NO. OF
CASES
%
SUBJECT MATTER
TOTAL
PAID
£ '000
AVERAGE
COST PER
CASE £
Family/matrimonial
Hire purchase/debt
Housing
Reparation
Employment
State benefit
Mental health
Other
TOTAL CIVIL ADVICE AND ASSISTANCE
TOTAL CRIMINAL ADVICE AND ASSISTANCE
TOTAL ABWOR
TOTAL 1998/1999
TOTAL 1997/1998
9,030
1,027
810
2,712
342
637
202
3,555
18,315
7,504
2,641
28,460
27,005
32
4
3
10
1
2
1
12
65
26
9
100
100
53,660
13,141
9,931
13,758
2,976
8,561
789
38,381
141,197
119,253
15,715
276,165
271,663
19
5
4
5
1
3
0
14
51
43
6
100
100
168
78
82
197
115
74
256
93
130
63
168
103
99
* Throughout these Appendices figures for accounts paid include VAT.
Figures for intimations of criminal advice and assistance cases include cases dealt with by the Public Defence Solicitors’ Office (PDSO); figures for accounts paid
in criminal advice and assistance cases do not include cases dealt with by the PDSO.
16
Civil Legal Aid
Appendix 2
2(i) Applications
PROCEEDINGS
Family/matrimonial
Debt
Reparation
Judicial review
Other
TOTAL
SHERIFF COURT
1998/1999
1997/1998
17,240
970
2,651
N/A
1,762
22,623
17,657
1,183
2,830
N/A
2,818
24,488
COURT OF SESSION
1998/1999
1997/1998
162
40
521
206
312
1,241
163
57
657
236
422
1,535
OTHER COURTS
1998/1999
1997/1998
TOTALS
1998/1999
1997/1998
0
0
0
2
18
20
17,402
1,010
3,172
206
2,100
23,890
17,820
1,240
3,487
238
3,258
26,043
OTHER COURTS
1998/1999
1997/1998
TOTALS
1998/1999
1997/1998
12,720
344
1,375
82
1,140
15,661
3,080
12,581
15,661
£653
13,233
536
1,719
101
1,816
17,405
3,127
14,278
17,405
£620
0
0
0
0
26
26
2(ii) Grants
PROCEEDINGS
SHERIFF COURT
1998/1999
1997/1998
Family/matrimonial
12,629
Debt
324
Reparation
1,054
Judicial review
N/A
Other
959
TOTAL
14,966
Grants with contribution
Grants with no contribution
TOTAL
Average value of contribution, where payable
13,096
505
1,348
N/A
1,572
16,521
COURT OF SESSION
1998/1999
1997/1998
91
20
321
82
171
685
137
31
371
99
236
874
0
0
0
0
10
10
0
0
0
2
8
10
2(iii) Intimations of steps taken under regulation 18(1)(a) and certificates granted under regulation
18(1)(b) of the Civil Legal Aid (Scotland) Regulations 1996 (legal aid in matters of special urgency)
Intimations under regulation 18(1)(a)
Certifications under regulation 18(1)(b)
TOTAL
1998/1999
1997/1998
13,652
2,057
15,709
13,679
3,124
16,803
2(iv) Analysis of full applications where no legal aid was granted at first instance
COURT
Court of Session
Sheriff court
Other
TOTAL
REFUSED NO PROBABLE
CAUSE/UNREASONABLE
1998/1999
1997/1998
552
5,594
5
6,151
604
6,014
5
6,623
REFUSED MEANS
1998/1999
1997/1998
59
657
2
718
91
736
0
827
ABANDONED BEFORE
OFFER OF LEGAL AID
1998/1999
1997/1998
137
1,899
5
2,041
157
1,884
1
2,042
REFUSED AFTER
OFFER OF LEGAL AID
1998/1999
1997/1998
40
1,662
2
1,704
58
1,912
4
1,974
17
Civil Legal Aid
Appendix 2 cont’d
2(v) Disposal of applications for review of decision to refuse civil legal aid
APPLICATIONS
Allowed
Refused
TOTAL
1998/1999
1997/1998
1,476
2,256
3,732
1,449
2,453
3,902
NO. OF
CASES
AVERAGE
COST PER
CASE
£
2(vi) Accounts
PROCEEDINGS
SHERIFF COURT
Family/matrimonial
Debt
Reparation
Other
TOTAL SHERIFF COURT
COURT OF SESSION
Family/matrimonial
Debt
Reparation
Judicial review
Other
TOTAL COURT OF SESSION
TOTAL OTHER COURTS
ALL COURTS
Family/matrimonial
Debt
Reparation
Judicial review
Other
TOTAL ALL COURTS 1998/1999
TOTAL ALL COURTS 1997/1998
TOTAL
PAID
£ '000
SOLICITOR
COUNSEL
OUTLAYS
£ '000
SOLICITOR
ADVOCATE
£ '000
£ '000
14,961
233
3,478
7,336
26,008
11,093
183
2,221
4,983
18,480
337
12
320
495
1,164
0
0
0
0
0
3,531
38
937
1,858
6,364
9,578
174
1,176
6,395
17,323
1,562
1,339
2,957
1,147
1,501
863
166
3,511
27
1,393
5,960
125
519
78
1,696
17
731
3,041
21
206
74
948
9
447
1,684
93
0
0
0
0
0
0
0
138
14
867
1
215
1,235
11
100
19
329
6
406
860
11
8,630
8,737
10,672
4,500
3,431
6,930
11,364
15,824
399
6,989
27
8,854
32,093
34,311
11,612
261
3,917
17
5,735
21,542
23,150
543
86
1,268
9
1,035
2,941
2,955
0
0
0
0
0
0
2
3,669
52
1,804
1
2,084
7,610
8,204
9,678
193
1,505
6
6,812
18,194
20,365
1,635
2,067
4,644
4,500
1,300
1,764
1,685
£ '000
NOTE: These figures include payments under the ex-gratia arrangements agreed with The Scottish Office.
2(vii) Accounts paid under determinations by the Secretary of State (whereby in certain circumstances work carried out under special urgency,
where legal aid is not subsequently granted, is paid for out of the Fund)
TOTAL 1998/1999
TOTAL 1997/1998
TOTAL
PAID
£ '000
SOLICITOR
COUNSEL
£ '000
454
496
293
307
NOTE: The amounts shown in this table are also included in the figures in table (vi).
18
OUTLAYS
£ '000
SOLICITOR
ADVOCATE
£ '000
20
24
0
0
141
165
NO. OF
CASES
AVERAGE
COST PER
CASE
£
1,374
1,511
330
328
£ '000
Criminal Legal Aid
Appendix 3
3(i) Applications for summary criminal legal aid
DISTRICT COURT
1998/1999
1997/1998
OFFENCE
Assault
Theft/housebreaking/robbery
Road traffic offences
Offensive weapons/vandalism/breach of the peace
Drugs
Embezzlement/fraud
Sexual offences
Other
TOTAL
3,459
4,163
977
6,475
537
209
11
2,087
17,918
SHERIFF COURT
1998/1999
1997/1998
4,049
4,597
1,422
8,124
509
218
20
2,985
21,924
10,149
10,332
7,670
8,105
4,493
1,197
250
4,042
46,238
TOTAL
1998/1999
1997/1998
13,608
14,495
8,647
14,580
5,030
1,406
261
6,129
64,156
12,833
14,936
10,068
15,952
4,461
1,402
313
8,469
68,434
8,784
10,339
8,646
7,828
3,952
1,184
293
5,484
46,510
3(ii) Grants of summary criminal legal aid
OFFENCE
GRANTED AT FIRST INSTANCE
GRANTED AFTER REVIEW
DISTRICT COURT
SHERIFF COURT
DISTRICT COURT
SHERIFF COURT
TOTAL
1998/1999 1997/1998 1998/1999 1997/1998 1998/1999 1997/1998 1998/1999 1997/1998 1998/1999 1997/1998
Assault
Offensive weapons/vandalism/
breach of the peace
Drugs
Embezzlement/fraud
Sexual offences
Other
TOTAL
3,268
3,313
298
3,782
3,376
451
9,777
9,741
5,688
8,481
9,510
6,305
108
349
45
133
270
43
195
293
555
142
296
401
13,348
13,696
6,586
12,538
13,452
7,200
5,111
491
142
8
1,174
13,805
6,048
457
144
12
1,641
15,911
7,593
4,288
1,121
246
3,316
41,770
7,276
3,791
1,084
282
4,632
41,361
553
24
10
2
204
1,295
375
14
8
3
173
1,019
254
98
39
3
227
1,664
205
79
28
7
195
1,353
13,511
4,901
1,312
259
4,921
58,534
13,904
4,341
1,264
304
6,641
59,644
3(iii) Refusals of summary criminal legal aid at first instance
REASON
Not in the interests of justice
Means
Other rights and facilities
Non-timeous
Abandoned
Lack of information
TOTAL
DISTRICT COURT
1998/1999
1997/1998
3,239
55
1
419
44
385
4,143
SHERIFF COURT
1998/1999
1997/1998
4,619
245
4
839
80
144
5,931
2,573
221
4
380
112
1,152
4,442
3,292
615
17
555
231
272
4,982
TOTAL
1998/1999
1997/1998
5,812
276
5
799
156
1,537
8,585
7,911
860
21
1,394
311
416
10,913
1998/1999
2,956
3,078
6,034
1997/1998
2,372
2,793
5,165
NOTE: Refusals do not include a small number of applications returned to solicitors on the ground of incompetency.
3(iv) Disposal of applications for review of decision to refuse summary criminal legal aid
Granted
Refused
TOTAL
Throughout this Appendix figures for applications and grants of summary criminal legal aid include cases dealt with by the Public Defence Solicitors’ Office
(PDSO); figures for accounts paid for summary criminal cases do not include the cases dealt with by the PDSO.
19
Criminal Legal Aid
Appendix 3 cont’d
3(v) Grants of legal aid by the courts in solemn proceedings and in summary proceedings under Legal Aid (Scotland) Act 1986 Section 23(1)(b)
OFFENCE
DISTRICT COURT
1998/1999
1997/1998
Murder/attempted murder/
culpable homicide
Assault
breach of the peace
Drugs
Embezzlement/fraud
Sexual offences
Other
TOTAL
Solemn
23(1)(b)
TOTAL
SHERIFF COURT
1998/1999
1997/1998
HIGH COURT
1998/1999
1997/1998
TOTAL
1998/1999
1997/1998
0
7
69
3
0
15
94
2
654
2,847
2,859
1,310
703
2,764
2,758
1,085
29
8
9
1
5
4
2
0
683
2,862
2,937
1,314
708
2,783
2,854
1,087
32
1
4
1
25
142
47
4
2
0
24
188
971
1,942
431
537
813
12,364
560
1,522
421
529
1,051
11,393
1
12
1
15
6
82
0
8
0
12
10
41
1,004
1,955
436
553
844
12,588
9,431
3,157
12,588
607
1,534
423
541
1,085
11,622
8,906
2,716
11,622
3(vi) Criminal appeals – applications
Leave to appeal
– against conviction
– against conviction and sentence
– against sentence only
Total leave to appeal
Petition to Nobile Officium etc.
Crown appeals
Appeal against other disposal
Reference by the Secretary of State to the High Court
TOTAL 1998/1999
TOTAL 1997/1998
NO. OF
APPLICATIONS
RECEIVED
APPLICATIONS
GRANTED
APPLICATIONS
REFUSED
315
299
2,207
2,821
69
28
44
0
2,962
3,205
292
279
2,126
2,697
38
27
26
0
2,788
3,012
14
1
5
20
13
0
7
0
40
45
NOTE: This table does not include applications or grants made under regulation 15 of the Criminal Legal Aid (Scotland) Regulations 1996 (matters of special
urgency) since special urgency grants do not in all cases lead to a full certificate being granted.
3(vii) Duty solicitor – accounts
TOTAL
PAID
COURT
Sheriff court
District court
TOTAL 1998/1999
TOTAL 1997/1998
20
NO. OF
ACCUSED
PERSONS
COST PER
ACCUSED
PERSON
£
20,401
6,996
27,397
26,337
37
27
34
34
£ '000
753
190
943
904
Criminal Legal Aid
Appendix 3 cont’d
3(viii) Accounts paid by proceedings
PROCEEDINGS
District court
– with trial
– without trial
TOTAL DISTRICT COURT
Sheriff court
– summary
– with trial
– without trial
Total sheriff court summary
– solemn
– with trial
– without trial
Total sheriff court solemn
TOTAL SHERIFF COURT
High Court
– with trial
– without trial
– section 76
TOTAL HIGH COURT
TOTAL SUMMARY
TOTAL SOLEMN
Total all proceedings 1998/1999
Total all proceedings 1997/1998
TOTAL
PAID
£ '000
SOLICITOR
COUNSEL
OUTLAYS
£ '000
SOLICITOR
ADVOCATE
£ '000
NO. OF
CASES
AVERAGE
COST PER
CASE
£
£ '000
4,049
4,632
8,681
3,807
4,346
8,153
2
3
5
0
0
0
240
282
522
6,217
6,737
12,954
651
688
670
3,532
36,376
39,908
3,088
33,440
36,528
130
134
264
7
12
19
307
2,790
3,097
3,130
43,151
46,281
1,128
843
862
3,478
8,432
11,910
51,818
2,669
7,451
10,120
46,648
477
285
762
1,026
38
23
61
80
294
673
967
4,064
1,120
5,707
6,827
53,108
3,105
1,477
1,745
976
8,966
333
3,124
12,423
48,589
24,333
72,922
79,427
4,361
248
2,052
6,661
44,681
16,781
61,462
67,555
3,681
33
752
4,466
269
5,228
5,497
5,480
358
11
66
435
19
496
515
368
567
40
254
861
3,619
1,828
5,447
6,024
676
110
713
1,499
59,235
8,326
67,561
72,870
13,263
3,027
4,381
8,288
820
2,923
1,079
1,090
TOTAL
PAID
£ '000
SOLICITOR
COUNSEL
OUTLAYS
NO. OF
CASES
£ '000
£ '000
SOLICITOR
ADVOCATE
£ '000
AVERAGE
COST PER
CASE
£
344
907
235
618
80
205
7
16
22
68
627
1,354
549
670
47
182
75
1,555
1,723
35
114
56
1,058
1,182
8
47
12
352
414
0
12
0
35
30
4
9
7
110
97
91
151
114
2,337
2,750
516
1,205
658
665
627
£ '000
3(ix) Criminal appeals – accounts
PROCEEDINGS
Leave to appeal
– sheriff court
– High Court
Other appeals
– sheriff court
– High Court
Regulation 15
TOTAL 1998/1999
TOTAL 1997/1998
£ '000
NOTE: This table includes grants made under regulation 15 of the Criminal Legal Aid (Scotland) Regulations 1996 (matters of special urgency). Table (vi) showing
applications for legal aid in criminal appeals, does not show these, since special urgency grants do not in all cases lead to a full certificate being granted.
3(x) Numbers of cases and average case costs by type of case and court
OFFENCE
Murder/attempted murder/
culpable homicide
Assault
breach of the peace
Drugs
Embezzlement/fraud
Sexual offences
Other
Appeals
TOTAL 1998/1999
TOTAL 1997/1998
DISTRICT COURT
NO. OF
AVERAGE
CASES
COST PER
CASE £
SHERIFF COURT
NO. OF
AVERAGE
CASES
COST PER
CASE £
HIGH COURT
NO. OF
AVERAGE
CASES
COST PER
CASE £
ALL COURTS
NO. OF
AVERAGE
CASES
COST PER
CASE £
0
2,911
2,859
360
0
757
636
681
271
11,707
11,738
7,146
2,649
1,113
932
786
250
221
154
15
10,128
4,041
3,487
1,667
521
14,839
14,751
7,521
6,238
1,086
901
783
4,700
402
150
9
1,563
0
12,954
13,203
616
537
687
778
764
0
670
672
9,169
4,578
1,437
407
6,655
0
53,108
58,038
794
1,038
1,233
1,767
1,052
0
976
1,009
51
337
31
125
315
2,337
3,836
4,379
2,412
7,816
16,968
7,416
13,416
665
3,644
3,138
13,920
5,317
1,618
541
8,533
2,337
69,898
75,620
740
1,429
1,484
3,055
1,456
665
1,066
774
21
Legal Aid for Children
Appendix 4
4(i) Grants of legal aid by the courts under the Children (Scotland) Act 1995
1998/1999
2,487
1997/1998
2,560
APPLICATIONS
RECEIVED
APPLICATIONS
GRANTED
48
38
24
26
TOTAL
4(ii) Applications to the Board in respect of appeals to the Court of Session and the Sheriff Principal
TOTAL 1998/1999
TOTAL 1997/1998
4(iii) Analysis of accounts paid
TOTAL 1998/1999
TOTAL 1997/1998
TOTAL
PAID
£ '000
SOLICITOR
COUNSEL
OUTLAYS
£ '000
SOLICITOR
ADVOCATE
£ '000
£ '000
1,719
1,639
1,513
1,412
83
121
1
1
122
105
NO. OF
CASES
AVERAGE
COST PER
CASE £
1,957
1,870
878
876
£ '000
Contempt of Court
Appendix 5
5(i) Grants of legal aid by the courts under
Section 30 of the Legal Aid (Scotland) Act 1986
TOTAL 1998/1999
TOTAL 1997/1998
DISTRICT
COURT
SHERIFF
COURT
HIGH
COURT
TOTAL
24
25
131
137
7
3
162
165
OUTLAYS
NO. OF
CASES
AVERAGE
COST PER
CASE £
1
1
98
132
286
235
5(ii) Analysis of accounts paid
TOTAL 1998/1999
TOTAL 1997/1998
TOTAL
PAID
£ '000
SOLICITOR
COUNSEL
£ '000
£ '000
SOLICITOR
ADVOCATE
£ '000
28
31
27
30
0
0
0
0
£ '000
Analysis of Payments
Appendix 6
NO.
OF CASES
SOLICITOR
COUNSEL
£ '000
276,165
18,194
69,898
N/A**
1,957
98
366,312
369,650
26,810
21,541
62,521
924
1,513
27
113,336
119,732
TYPE
Civil
Criminal
Duty
Children
Contempt of court
TOTAL 1998/1999
TOTAL 1997/1998
** NOTE: Duty solicitors appeared on behalf of 26,337 people.
22
OUTLAYS
£ '000
SOLICITOR
ADVOCATE
£ '000
47
2,940
5,850
0
83
0
8,920
9,007
0
1
551
0
1
0
553
401
1,603
7,611
5,555
19
122
1
14,911
15,900
£ '000
TOTAL
1998/1999
£ '000
TOTAL
1997/1998
£ '000
28,460
32,093
74,477
943
1,719
28
137,720
27,005
34,311
81,150
904
1,639
31
145,040
Top Earners
Appendix 7
Solicitors' firms
These figures show the twenty highest earning firms and the total fees (including VAT but excluding outlays) paid to them during 1998/1999. Amounts paid to
firms reflect the number of staff deployed to carry out legal aid work and the extent to which their practice deals with legal aid work. The number of solicitors
registered with the Board for legal aid work is also shown for each firm.
Ross Harper & Murphy
Bruce Short & Co.
Drummond Miller
Ian McCarry
Blair & Bryden
Gilfedder & McInnes
Livingstone Brown
Jim Friel & Co.
Gallen & Co.
Turnbull McCarron
George More & Co.
George Mathers & Co.
J C Hughes & Co.
Caesar & Howie
Adams
Balfour & Manson
Milligan Telford & Morrow
McCusker McElroy & Co.
Sinclairs
McAfee
1998/1999
Rank
order
Number of
solicitors
Total fees
£'000
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
42
13
24
17
28
11
8
1
8
7
14
16
8
24
10
20
5
5
8
6
3,106
1,247
1,132
1,087
1,072
1,042
997
977
958
945
945
889
824
788
776
769
753
724
720
718
1997/1998
Rank
order
Ross Harper & Murphy
More & Co.
Drummond Miller
Blair & Bryden
Bruce Short & Co.
Gilfedder & McInnes
Ian McCarry
George Mathers & Co.
Adams
Livingstone Brown
Grady & Co.
Gallen & Co.
Robert Kerr
Ness Gallagher & Co.
Turnbull McCarron
McKay & Norwell
McAfee
Unwin Rasmusen
Caesar & Howie
Trainor Alston
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Number of
solicitors
Total fees
£'000
33
15
23
27
10
9
17
18
10
9
3
8
7
12
6
15
4
10
21
16
3,518
1,677
1,287
1,234
1,151
1,123
1,071
1,052
1,006
985
887
865
847
842
838
796
792
771
762
753
Advocates
These figures show the twenty highest earning advocates. They represent the amounts paid (including VAT) from the Legal Aid Fund to advocates in the
respective financial years. Earnings can be expected to vary from year to year depending on the volume of legal aid work assigned to each advocate.
W Gordon Jackson
Donald R Findlay
Herbert A Kerrigan
William McVicar
Maurice Jamieson
Edward G M Targowski
Martin Jones
Mark L Stewart
Neil D Murray
J Graham Robertson
Michael G O'Grady
Brian McConnachie
Edgar Prais
Janys M Scott
Gary J G Allan
Ian Duguid
John A P Moir
Mhairi R Richards
Gerald Carroll
Colin N McEachran
1998/1999
Rank
order
Total fees
£'000
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
239
172
163
136
131
130
126
124
121
113
106
104
104
103
99
99
99
99
95
92
W Gordon Jackson
Herbert A Kerrigan
Edgar Prais
Donald R Findlay
William McVicar
Neil D Murray
Gerald Carroll
Peter L Gray
Mhairi R Richards
Ian Duguid
Ruth Anderson
Derek A Ogg
Andrew L Brown
Mark L Stewart
James Reilly
G Jack Davidson
Murdo A Macleod
Brian McConnachie
Thomas Welsh
Martin Jones
1997/1998
Rank
order
Total fees
£'000
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
245
181
156
147
125
120
120
118
115
111
108
105
104
103
103
100
99
99
98
95
The 1997/1998 Annual Report contained a number of inaccuracies in the table showing advocates' fees. These figures have been corrected in this year's report.
23
Statement of Accounts
For the year ended 31 March 1999
FOREWORD
Background
Section 5 of the Legal Aid (Scotland) Act 1986 requires the Board to prepare a statement of accounts in respect of each financial year.
Separate accounts have been prepared for the Fund and for the administrative income and expenditure of the Board that does not relate to the Fund.
Scottish Legal Aid Fund
The net cost of operations transferred to the General Fund is £126.847m (1998 – £134.659m).
Scottish Legal Aid Board
The cost of operations, excluding notional charges and including pension costs, transferred to the General Fund is £7.655m (1998 – £7.656m).
Equal employment opportunities
The Board provides equal employment opportunities to all employees and job applicants regardless of their sex, race, colour, religion, or disability. This policy
is adhered to in the selection, training and promotion of both new and existing employees. Special facilities are provided where necessary.
Communication
The Board produces a monthly newsletter and occasional circulars for staff covering all aspects of the Board’s operations. These are discussed with staff
during team briefing sessions. An employee opinion survey is carried out every two years to monitor staff views on a range of issues, such as communications,
training and development, management practices, performance and efficiency and quality of service. A Joint Consultative Committee of management and
union representatives meets regularly.
Audit
PricewaterhouseCoopers, Chartered Accountants, acted as auditors of the Board’s accounts during the 1998/9 financial year.
Lindsay Montgomery
Chief Executive
27 September 1999
i24
Statement of Accounts
STATEMENT ON THE SYSTEM OF INTERNAL FINANCIAL CONTROL
As Accounting Officer of the Scottish Legal Aid Board, I am aware of the need for effective internal financial control and acknowledge my responsibility for the
system of such control operated by the Board. The system can provide only reasonable and not absolute assurance that assets are safeguarded, transactions
are authorised and properly recorded, and that material errors or irregularities are either prevented or would be detected within a timely period.
The system of financial control is based on a framework of regular management information, financial regulation and administrative procedures including the
segregation of duties and various levels of delegation specified by Treasury, The Scottish Executive Justice Department and the Scottish Legal Aid Board itself.
In particular, it includes
• comprehensive budgeting systems – the annual Grant-in-Aid budget is approved by the Board
• regular reviews of monthly and annual financial reports which indicate financial performance against budgets and forecasts
• setting targets to measure financial and other performance
• procedures to review and approve budgets
• clearly defined delegated authority and capital investment control guidelines.
The Board’s Audit Committee meets regularly. The principal purpose of the Audit Committee is to assist the Accounting Officer and the Board members to
discharge their individual and collective responsibilities for ensuring that
• the Board’s financial and accounting systems are providing accurate and up-to-date information on the current financial position
• the Board’s published financial statements represent a true and fair reflection of this position
• the Board complies with any statutory requirements for the use of public funds
• the Board operates within agreed limits to its authority and for the use of public funds
• Board members comply with the Code of Conduct for NDPBs published by Treasury.
The Audit Committee is also responsible for overseeing financial reporting, external audit, internal control, and Audit and Compliance department activities.
The Scottish Legal Aid Board has an internal audit service under the supervision of the Director of Audit. Internal audit work concentrates on areas of key
activity determined from an analysis of the areas of greatest risk. These are scheduled in the annual audit activity plan approved by the Audit Committee.
The Director of Audit reports to me as the Chief Executive and to the Audit Committee on a quarterly basis. He also has direct access to Board members and
to the Convener of the Audit Committee. The Director of Audit has issued an Assurance Statement to me, which provides his opinion on the adequacy and
effectiveness of the internal control system and the extent to which it can be relied upon. In addition, the external auditors, PricewaterhouseCoopers, report
to the Audit Committee and to the Board any internal financial control issues that are identified in the normal course of their audit activities.
During the year, a review of the process, procedures and controls was undertaken in respect of criminal accounts assessment work. The Board’s external
auditors have examined the results of this review. The review has confirmed that in all material respects the expenditure has been applied as intended by
Parliament. The recommendations from the review to improve system controls and procedures are being implemented.
My review of the effectiveness of the system of internal financial control is conducted through the work of the internal and external auditors, the Board and
the Audit Committee.
STATEMENT OF THE BOARD’S AND CHIEF EXECUTIVE’S RESPONSIBILITIES
Under the Legal Aid (Scotland) Act 1986 (the Act) requires that the Board are required to prepare a statement of accounts for each financial year in the form
and on the basis determined by the Secretary of State, with the consent of the Treasury. The accounts are prepared on an accruals basis and must show a true
and fair view of the Board’s state of affairs at the year end and of its income and expenditure and cash flows for the financial year.
In preparing the accounts the Board are required to
• observe the accounts direction issued by the Secretary of State, including the relevant accounting and disclosure requirements, and apply suitable
accounting policies on a consistent basis
• make judgements and estimates on a reasonable basis
• state whether applicable accounting standards have been followed, and disclose and explain any material departures in the financial statements
• prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the Board will continue in operation.
The Accounting Officer for the Scottish Executive Justice Department has designated the Chief Executive of the Scottish Legal Aid Board as the Accounting
Officer for the Board. His relevant responsibilities as Accounting Officer, including his responsibility for the propriety and regularity of the public finances for
which he is answerable and for the keeping of proper records, are set out in the Non-Departmental Public Bodies’ Accounting Officer Memorandum. The
current Chief Executive took up post on 1 July 1999.
Lindsay Montgomery
Chief Executive
27 September 1999
ii
Report of the Auditors to the Secretary of State for Scotland
Respective responsibilities of the Board, Chief Executive and Auditors
As described on page ii the Board and Chief Executive are responsible for the preparation of the statement of accounts. It is our responsibility to form an
independent opinion, based on our audit, on the statements and to report our opinion to you.
Basis of Opinion
We conducted our audit in accordance with auditing standards issued by the Auditing Practices Board. An audit includes examination, on a test basis, of
evidence relevant to the amounts and disclosures in the statement of accounts. It also includes an assessment of the significant estimates and judgements
made by the Board in the preparation of the statement of accounts and whether the accounting policies are consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all the information and explanations which were considered necessary in order to provide us with
sufficient evidence to give reasonable assurance that the statement of accounts is free from material misstatement, whether caused by fraud or other
irregularity or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the statement of accounts.
Opinion
In our opinion
• the accounts on pages iv to xii give a true and fair view of the state of the Board’s affairs as at 31 March 1999 and of the net cost of operations, total
recognised gains and losses and cash flows for the year then ended and have been properly prepared in accordance with section 5(2) of the Legal Aid
(Scotland) Act 1986 and the requirements of the Secretary of State as set out on pages xii and xiii; and
• in all material respects the expenditure and income have been applied to the purposes intended by Parliament and the financial transactions conform
to the authorities which govern them.
PricewaterhouseCoopers
Chartered Accountants and Registered Auditors
Edinburgh
27 September 1999
Report by the auditors of the Scottish Legal Aid Board on internal financial controls for the financial year 1998/1999
In addition to our audit work on the financial statements, we have reviewed the statement of the Accounting Officer’s responsibility in respect of internal
financial control set out on page ii on the Scottish Legal Aid Board’s compliance with the Treasury’s directions set out in DAO (GEN) 13/97.
We carried out our review in accordance with the approach set out in the DAO (GEN) 4/99. This does not require us to perform the additional work necessary
to, and we do not, express any opinion on the effectiveness of the Board’s system of internal financial control.
Our review was not performed for any purpose connected with any specific transaction and should not be relied upon for any such purpose.
Opinion
With respect to the Accounting Officer’s statement on internal financial control on page ii in our opinion, the Accounting Officer has provided the disclosures
required by DAO (GEN) 13/97 and that statement is not inconsistent with the information of which we are aware from our audit.
PricewaterhouseCoopers
Chartered Accountants and Registered Auditors
Edinburgh
27 September 1999
iii
Income and Expenditure Account
a. Scottish Legal Aid Fund
Notes
Income
Operating income
Expenditure
Operating costs
Decrease/(increase) in bad debts provision
£’000
2.2
3
4
5.4
Net cost of operations
Add back notional charges
Net cost of operations excluding notional charges
transferred to General Fund
1998
£’000
10,545
10,015
(137,392)
(142,706)
(1,968)
(144,674)
(126,847)
(134,659)
(3)
0
(126,850)
(134,659)
3
0
(126,847)
(134,659)
1999
£’000
1998
£’000
(7,279)
(4,713)
(2,344)
(271)
(32)
(7,360)
(7,279)
(7,360)
(56)
(7)
(51)
0
(7,342)
(7,411)
(369)
(296)
(7,711)
(7,707)
(138,911)
1,519
Net cost of operations before interest
Interest on capital (notional)
1999
£’000
12
b. Scottish Legal Aid Board
Notes
Income
2.1
Expenditure
Staff costs
Operating costs
Depreciation
Permanent diminution in value of fixed assets
Total expenditure
5.1
5.2
6.2
6.2
Net cost of operations before interest
Interest on capital (notional)
Loss on disposal of fixed assets
5.4
Pension costs
5.3
Net cost of operations including pension costs
£’000
(4,656)
(2,301)
(255)
(67)
Add back notional charges
5.4
56
51
Net cost of operations excluding notional charges and
including pension costs transferred to General Fund
12
(7,655)
(7,656)
Statement of total recognised gains and losses
There are no gains and losses other than those recognised in the Income and Expenditure Account.
Notes
Unrealised surplus on revaluation of tangible fixed assets less supplementary depreciation
Total recognised gains and losses relating to the year
13
1999
£’000
1998
£’000
(7,655)
3
(7,652)
(7,656)
7
(7,649)
The notes on pages vii to xiii form part of these accounts and should be read in conjunction with the statements above.
iv
Balance Sheet
As at 31 March 1999
Notes
£'000
1999
£'000
1998
£'000
81
0
Fixed assets
Tangible assets
6.1
Current assets
Debtors
Cash at bank and in hand
8
9.1
64,334
8,523
72,857
60,847
7,350
68,197
Current liabilities
Creditors
10
(67,707)
(65,899)
Net current assets
5,150
2,298
Net assets
5,231
2,298
5,231
2,298
1999
£'000
1998
£'000
680
757
Financed by:
General Fund
12
Notes
£'000
Fixed assets
Tangible assets
6.2
Current assets
Stock
Debtors
7
8
9.2
44
254
156
454
45
260
30
335
Creditors
Amounts falling due within one year
10
(183)
(177)
Net current assets
271
158
Total assets less current liabilities
951
915
(259)
(261)
692
654
674
18
692
639
15
654
Deferred income
11
Net assets
Financed by:
General Fund
Revaluation reserve
12
13
Lindsay Montgomery
Chief Executive
27 September 1999
v
Cash Flow Statement
Net cash outflow from operating activities
Capital expenditure:
Payments to acquire tangible fixed assets
Financed by Government grant
Increase in cash in the year
Notes
1999
£'000
1998
£'000
14
(127,651)
(134,438)
6
(91)
128,915
1,173
0
135,262
824
1999
£'000
1998
£'000
7,350
8,523
1,173
6,526
7,350
824
Notes
1999
£'000
1998
£'000
14
(7,315)
(7,352)
6
2.1
(249)
7,690
126
(366)
7,706
(12)
1999
£'000
1998
£'000
30
156
126
42
30
(12)
Reconciliation of movement in cash to movement in net funds
Cash at bank and in hand 1 April 1998
Cash at bank and in hand 31 March 1999
Movement in net funds
Capital expenditure:
Payments to acquire tangible fixed assets
Financed by Government grant
Increase in cash in the year
Reconciliation of movement in cash to movement in net funds
Cash at bank and in hand 1 April 1998
Cash at bank and in hand 31 March 1999
Movement in net funds
vi
Notes to the accounts
1. Accounting policies
1.1 Basis of accounting
The accounts have been prepared in accordance with the historical cost convention modified to include fixed assets at their value to the business by reference
to their current cost. Without limiting the information given, the accounts meet the accounting and disclosure requirements of the Companies Act 1985 and
the Accounting Standards Board, so far as those requirements are appropriate and in accordance with the Accounts Direction given by the Secretary of State
for Scotland (note 20).
1.2 Continuing activities
The results reported in this statement of accounts are derived from continuing activities of the Scottish Legal Aid Board. The Public Defence Solicitors’ Office
(PDSO) opened on 1 October 1998. The pilot will run for five years with an evaluation report being submitted to the Scottish Parliament after the third year
of operation. The costs of the PDSO are charged to the Scottish Legal Aid Fund.
1.3 Fixed assets
Fixed assets are capitalised at their cost of acquisition and installation and are revalued each year using Business Monitor Producer Price Indices to take account
of specific price changes. The threshold for capitalisation of assets is £1,000; however, individual assets whose cost falls below the threshold but are of a
similar nature are grouped together and capitalised.
1.4 Depreciation
Depreciation is provided on all tangible fixed assets at rates calculated to write-off the revalued cost, less estimated residual value, of each asset over its
expected useful life as follows:
office equipment – 5 years
office furniture – 10 years
computer hardware and software – 5 years
personal computer hardware and software – 3 years
1.5 Stocks
Stocks are valued at the lower of historic cost and net realisable value.
1.6 Notional costs
In accordance with Government Accounting, a notional charge for interest on capital is included in the Income and Expenditure Account (note 5.4).
An accounting entry reversing this notional charge is also included in the Income and Expenditure Account.
1.7 Operating leases
Rentals applicable to operating leases are charged to the Income and Expenditure Account on a straight-line basis over the period of the lease.
1.8 Accruals and accrued funding
The Fund recognises its liability to pay accounts resulting from grants of legal aid made within the financial year. An accrued liability is established based on
the number of outstanding certificates and estimates of cost and elapsed time. This liability will be funded in full from a number of possible sources including
contributions from assisted persons, expense recoveries, and losses recovered from damages. The Government meets the balance. Accordingly a debtor
balance, accrued funding, is established to match the total of the accrued liability and amounts due by the Fund to solicitors and advocates.
1.9 Pension costs
Pensions and other benefits are payable out of the Grant-in-Aid and are met as they fall due, with the exception of the PDSO staff whose pension payments
are made from the Legal Aid Fund. They are made in accordance with the Legal Aid (Scotland) Pension Scheme 1988, which is a salary scheme based on a
normal retirement age of 60 for staff who joined after 1 April 1987. Staff scheme members pay a contribution of 6% of salary. Pension increases are made
as if the pensions were ‘official pensions’ as defined and specified in the Pensions (Increase) Act 1971. The Pension Scheme is not a funded scheme and the
Board does not make any direct contributions to a fund.
2. Income
2.1 General
The Board is financed by a Grant-in-Aid from the Government. The grant for the Scottish Legal Aid Board covers both revenue and capital items and the grant
has been credited directly to the General Fund (note 12).
Under the Board's pension arrangements (note 1.9), receipts of employees' contributions and transfer values for the Pension Scheme greater than £180,000
are surrendered to the Scottish Executive as a consolidated fund extra receipt.
The amounts were –
Grant-in-Aid
Pension receipts
Vote funding
1999
£'000
1998
£'000
7,510
180
7,690
7,526
180
7,706
Receipts in excess of the forecast figures are surrendered to the Scottish Executive as a consolidated fund extra receipt. The amount surrendered in 1998/99
was £140,000 (1998 – £11,000).
2.2 Operating income of the Fund
Contributions by assisted persons
Expenses recovered
Other income
Losses recovered from damages
Total
vii
1999
GROSS
INCOME
£'000
2,034
8,210
64
1,594
11,902
1998
ADJUSTMENTS
£'000
NET
INCOME
£'000
GROSS
INCOME
£'000
ADJUSTMENTS
£'000
NET
INCOME
£'000
(637)
(798)
78
0
(1,357)
1,397
7,412
142
1,594
10,545
2,092
7,674
128
1,225
11,119
(769)
(335)
0
0
(1,104)
1,323
7,339
128
1,225
10,015
2.2 Operating income continued
Adjustments to contribution income arise primarily because:
i) the financial circumstances of the assisted person have changed
ii) the total cost of the case is less than the contribution
iii) the cost of a case has been fully recovered from a third party.
These adjustments may mean that the assisted person has paid more than the amount due. In these cases, the excess is refunded. The amounts refunded were
£347,000 (1998 – £377,000). Adjustments to expenses recovered arise primarily because the legal aid account has been taxed (re-assessed) by the auditor of
court. Expenses refunded during 1998/99 were £35,000 (1998 – £41,000). These are incorporated in the operating income table above.
3. Operating costs of the Fund
Advice and assistance (A&A)
Solicitors' charges
Counsel's fees
Solicitor Advocates' fees
Outlays
Civil
Solicitors' charges
Counsel's fees
Outlays
Expenses paid to successful unassisted persons
Criminal
Solicitors' charges
Counsel's fees
Outlays
Children
Solicitors' charges
Counsel's fees
Outlays
Contempt of court
Solicitors' charges
Counsel's fees
Outlays
Public Defence Solicitors’ Office
Criminal defence costs – outlays
Salaries and wages
Social security costs
Accommodation
Audit fees
Depreciation
Other operating costs
Total operating costs – legal aid
1999
£'000
1998
£'000
27,248
57
0
1,660
28,965
27,766
39
0
1,632
29,437
20,706
2,942
0
7,331
30,979
34
31,013
20,138
3,013
0
7,305
30,456
44
30,500
63,689
6,086
638
5,597
76,010
68,173
6,043
410
6,111
80,737
2,283
100
2
190
2,575
1,685
162
2
127
1,976
27
0
0
1
28
30
0
0
1
31
14
157
13
68
1
10
57
320
25
25
138,911
142,706
Operating costs include estimates for work done as a matter of special urgency. Some of this work will not lead to a grant of full legal aid and may be paid
under determination by the Secretary of State under section 4(2)(c) of the Legal Aid (Scotland) Act 1986. The cash paid under this scheme was £454,000
(1998 – £496,000).
Operating costs also include payments to account made to solicitors and advocates under regulation 11 of the Civil Legal Aid (Scotland) (Fees) Regulations
1989. The cash paid under this scheme was £1,242,000 (1998 – £970,000).
Costs for the operation of the Public Defence Solicitors’ Office include six months set up and six months operating. The office opened on 1 October 1998.
Eleven people were employed by the PDSO during the year (1998/99). One member of the PDSO staff received remuneration within the band £50,000 –
£59,999 (1998 – nil). PDSO pensions and other benefits are payable out of the Scottish Legal Aid Fund account.
4. Bad debts provision on the Fund
Irrecoverable contributions from assisted persons
Irrecoverable expenses
Irrecoverable other income
1999
£'000
(170)
(1,349)
0
(1,519)
1998
£'000
66
1,851
51
1,968
The variance between the 1998 and 1999 amounts is due to a reduction of £3.4m in the provision for bad debts which comprises £1.919m utilised during the
year and £1.519m released back to the Income and Expenditure Account. During 1998/99 we have improved the process of collecting data and, therefore, the
quality of information relating to the bad debts provision.
viii
5. Expenditure by the Board
5.1 Staff costs
Salaries – Board members
Other salaries and wages
Social security costs
1999
£'000
1998
£'000
89
4,256
311
4,656
125
4,268
320
4,713
1999
1
8
0
1998
2
2
7
Under the Board's pension arrangements (note 5.3), the Board makes no employer's contribution.
The annual emoluments of the Board members, excluding the Chairman and Chief Executive, fell into the following bands:
Nil – £4,999
£5,000 – £9,999
£10,000 – £14,999
The Chairman's emolument for the year was £29,778 (1998 – £22,387). The Chairman and the Board members are appointed for a fixed term and receive
emoluments and expenses only. In 1998/99 the Chairman received an additional payment of £6,028 in respect of the additional work undertaken in
the absence of a Chief Executive for part of this year. These officers made no pension contributions.
The Chief Executive was also a member of the Board. His total remuneration for 1998/99 was £89,028 (1998 – £66,089). This includes £38,597 contractural
compensation for loss of office on 31 January 1999. A new Chief Executive has been appointed. His contract is a permanent one effective from 1 July 1999.
The Chief Executive is entitled to participate as an ordinary member of the Board's pension scheme. During the intervening period the Chairman and the
Director of Finance, in his capacity as Acting Accounting Officer, covered the position.
The Remuneration and Appointments Committee consists exclusively of members of the Board (including the Chairman). It considers the appraisal and
remuneration of executive directors as well as other issues related to the pay remit, pay and reward policies.
The average number of persons employed during the year was 260 (1998 – 271) of which 156 (1998 – 164) were employed in operations and 104
(1998 – 107) in administration. Six members of staff received remuneration within the band £40,000 – £49,999 (1998 – 4).
5.2 Other operating costs
1999
£'000
826
27
1,448
2,301
Accommodation
Audit fee
Other administrative costs
1998
£'000
860
26
1,458
2,344
5.3 Pension costs
Pensions and other benefits are payable out of the Scottish Legal Aid Board account (see note 1.9). The Government Actuary has calculated the liability for future
pension payments to be £10.1m. This is not included in the balance sheet as the Scottish Legal Aid Board is exempt from compliance with SSAP 24 (see note 20).
5.4 Notional costs
A notional charge for interest on capital is included in the Income and Expenditure Account. This is calculated at 6% of the average value of total assets less
current liabilities (note 1.6). The notional charge included in the Fund Income and Expenditure Account relates to the assets of the PDSO.
6. Tangible fixed assets
OFFICE FURNITURE
AND FITTINGS
OFFICE
EQUIPMENT
COMPUTER
HARDWARE
AND
SOFTWARE
£'000
£'000
0
8
0
0
8
6.1 Scottish Legal Aid Fund
Cost or valuation
As at 1 April 1998
Additions
Disposals
Permanent diminution in value
As at 31 March 1999
Depreciation
As at 1 April 1998
Provided during year
Disposals
Backlog
As at 31 March 1999
Net book value
As at 31 March 1999
As at 31 March 1998
These costs relate to the operation of the PDSO (see notes 1.2 and 3).
ix
TOTAL
£'000
PERSONAL
COMPUTER
HARDWARE
AND
SOFTWARE
£'000
0
6
0
0
6
0
56
0
0
56
0
21
0
0
21
0
91
0
0
91
0
1
0
0
1
0
0
0
0
0
0
6
0
0
6
0
3
0
0
3
0
10
0
0
10
7
0
6
0
50
0
18
0
81
0
£'000
OFFICE FURNITURE
AND FITTINGS
OFFICE
EQUIPMENT
£'000
£'000
429
1
(15)
8
164
2
(3)
1,010
139
(2)
387
107
(1)
(3)
160
(126)
1,021
(48)
445
103
24
(3)
638
115
(2)
227
77
(1)
301
(2)
122
(80)
671
(28)
275
1,233
255
(14)
5
(110)
1,369
121
164
38
61
350
372
171
160
680
757
1999
£'000
44
1998
£'000
45
1999
£'000
59,698
1,232
2,878
517
9
64,334
1998
£'000
58,833
928
966
120
0
60,847
6.2 Scottish Legal Aid Board
Cost or valuation
As at 1 April 1998
Additions
Disposals
Revaluations
As at 31 March 1999
Depreciation
As at 1 April 1998
Provided during year
Disposals
Backlog
As at 31 March 1999
Net book value
As at 31 March 1999
As at 31 March 1998
423
265
39
(8)
5
COMPUTER
HARDWARE
AND SOFTWARE
PERSONAL
COMPUTER
HARDWARE
AND SOFTWARE
£'000
£'000
7. Stocks
Publications and consumables
TOTAL
£'000
1,990
249
(21)
8
(177)
2,049
8. Debtors
Accrued funding
Contributions due from assisted persons
Expenses to be recovered
Other
Prepayments
Under the Legal Aid (Scotland) Act 1986, all sums properly due from the Legal Aid Fund will be met by the Government except where funds are recoverable
from third parties. Accrued funding is an estimate of the sums due arising from the value of outstanding legal aid cases at 31 March 1999. This accrued
funding has been fully attributed to the Government and has therefore been credited directly to the General Fund (note 12).
Amounts falling due after more than one year included above are:
Accrued funding
Contributions due from assisted persons
Expenses to be recovered
Other
Trade debtors
Prepayments
1999
£'000
1998
£'000
8,658
142
1,108
170
10,078
13,591
56
755
48
14,450
2
252
254
11
249
260
1999
£'000
518
7,787
218
8,523
1998
£'000
325
6,751
274
7,350
9. Cash at bank and in hand
9.1 Scottish Legal Aid Fund
Principal sums
Funds held under arrestment
Principal sums consist of damages and other monies recovered on behalf of assisted persons. They are held in an interest bearing account until all the
financial transactions for a case are concluded. The movement in the account during the year was as follows:
£'000
Balance as at 1 April 1998
Received during the year
Interest received during year
Less:
Sums repaid to assisted persons
Interest paid to assisted persons
Losses recovered from damages
Balance as at 31 March 1999
1999
£'000
6,751
1998
£'000
5,585
26,462
33,213
25,474
392
25,866
31,451
25,426
7,787
23,203
272
1,225
24,700
6,751
26,027
435
23,802
330
1,294
9.2 Scottish Legal Aid Board
The closing bank balance for the Scottish Legal Aid Board is in excess of 2% of the funding received during the financial year. Therefore, in accordance with
the Financial Memorandum, £5,000 will be surrendered to The Scottish Executive Justice Department.
x
10. Creditors
Accruals (note 1.8)
Amounts due to solicitors and advocates
Contribution refunds due to assisted persons
Principal sums (note 9)
Arrestments
Amounts falling due after more than one year included above are:
Accruals
Accruals
Trade creditors
1999
£'000
1998
£'000
46,828
12,836
59,664
38
7,787
218
67,707
44,174
14,659
58,833
41
6,751
274
65,899
8,658
8,658
13,591
13,591
1999
£'000
56
127
183
1998
£'000
24
153
177
11. Deferred income
Deferred income relates to financial incentives obtained from the landlord of 40-44 Drumsheugh Gardens in return for extending the life of the lease.
12. General Fund
Government grant
Government grant – movement in accrued funding
Vote funding
13. Revaluation reserve
Revaluation of cost
Backlog depreciation
1999
£'000
2,298
128,915
865
(126,847)
5,231
1998
£'000
3,201
135,262
(1,506)
(134,659)
2,298
1999
£'000
639
7,690
(7,655)
674
1998
£'000
589
7,706
(7,656)
639
1999
£'000
15
8
(5)
18
1998
£'000
8
14
(7)
15
1999
£'000
1998
£'000
(126,847)
865
10
(3,487)
1,808
(127,651)
(134,659)
(1,506)
0
2,440
(713)
(134,438)
1999
£'000
(7,655)
(2)
255
67
7
6
1
6
(7,315)
1998
£'000
(7,656)
86
271
32
0
(81)
(33)
29
(7,352)
14. Reconciliation of net costs of operations to net cash outflow from operating activities
Government grant – movement in accrued funding
Depreciation charges
(Increase) decrease in debtors
Increase (decrease) in creditors
Deferred income
Depreciation charges
Diminution of fixed assets
Loss on disposal of fixed assets
Decrease (increase) in debtors
Decrease (increase) in stock
Increase in creditors
15. Contingent liabilities, for the Board, Fund or PDSO
There were no contingent liabilities as at 31 March 1999 (1998 – nil).
16. Capital commitments
There were no capital commitments as at 31 March 1999 (1998 – nil).
xi
17. Operating leases
1999
Annual commitments under operating leases are as follows:
Leases expiring
in one year or less
between one and five years
in five years or more
LAND AND
BUILDINGS
£'000
0
0
510
510
1998
OTHER
£'000
LAND AND
BUILDINGS
£'000
OTHER
£'000
40
6
0
46
0
0
511
511
5
40
0
45
18. Related party transactions
The Scottish Executive Justice Department is regarded as a related party. During the year, the Scottish Legal Aid Board has had various material transactions
with The Scottish Executive Justice Department, essentially the payment of various grants (see note 2.1).
During the year, the Scottish Legal Aid Board entered into transactions of a value greater than £1,000 with the following related parties.
Brian Adair
Neil Bowman
Robert Livingstone
Derek O’Carroll
Margaret Scanlan
Malcolm Thomson
1999
£'000
34
N/A
N/A
13
19
3
1998
£'000
0
4
337
0
23
0
Jack Adair
Jill Foggo
Colin McEachran
Maurice O’Carroll
Michael Scanlan
Alexander Wylie
1999
£'000
106
8
N/A
2
18
6
1998
£'000
0
0
41
0
16
13
These related parties are present or past Board members and their spouses or relatives. They are active legal aid practitioners and all the transactions arise from
the provision of legal aid to assisted persons in the normal course of their profession. Payments to Neil Bowman relate to the period before 31 August 1997,
when Pamela Bowman ceased to act as a Board member. Payments to Colin McEachran and Robert Livingstone relate to the period before they vacated
office in March 1998. The amounts detailed include outlays and VAT.
19. Post balance sheet date events
No events occurred between 1 April 1999 and the time these accounts were signed that would materially affect the information provided.
20. Direction given by the Secretary of State for Scotland
The Secretary of State with the approval of Treasury, in pursuance of section 5(2) of the Legal Aid (Scotland) Act 1986, gave the following direction on 12
March 1998:
1. In accordance with Section 5(1) of the Legal Aid (Scotland) Act 1986, The Scottish Legal Aid Board shall keep separate accounts in respect of the Scottish
Legal Aid Fund (“the Fund”) and the administration of the Board (“the Board”). The accounts, of both the Fund and the Board, for the financial year
ended 31 March 1998 and subsequent financial years shall comprise:
a. a foreword;
b. an income and expenditure account;
c. a balance sheet;
d. a cash flow statement; and
e. a statement of total recognised gains and losses.
including such notes as may be necessary for the purposes referred to in the following paragraphs.
2. The accounts shall give a true and fair view of the income and expenditure and cash flows for the financial year, and the state of affairs as at the end
of the financial year.
Subject to this requirement, the accounts shall be prepared in accordance with:
a. the accounting and disclosure requirements of the Companies Act for the time being in force;
b. generally accepted accounting practice in the U.K, including accounting standards issued or adopted by the Accounting Standards Board;
c. the disclosure and accounting requirements contained in the “Fees and Charges Guide”, (in particular those relating to the need for appropriate
segmental information for services or forms of service provided) and in other guidance which the Treasury may issue from time to time in respect
of accounts which are required to give a true and fair view;
d. the accounting and disclosure requirements given in “Government Accounting” and in “Executive NDPBs: Annual Reports and Accounts Guidance”,
as amended or augmented from time to time.
insofar as these are appropriate to the Board and the Fund are in force for the financial year for which the statement of accounts is to be prepared.
3. Clarification of the application of the accounting and disclosure requirements of the Companies Act and accounting standards is given in Schedule 1
attached. Additional disclosure requirements are set out in Schedule 2 attached.
4. The income and expenditure account and balance sheet shall be prepared under the historical cost convention modified by the inclusion of :
a. fixed assets at their value to the business by reference to current costs; and
b. stocks valued at the lower of net current replacement cost (or historical cost if this is not materially different) and net realisable value.
5. The foreword and balance sheet shall be signed and dated by the Accounting Officer and be submitted to the Secretary of State for Scotland by the end
of September each year.
6. This Direction supersedes the Direction given by the Secretary of State on 26 October 1992 and shall be reproduced as an appendix to the accounts.
xii
SCHEDULE 1
Application of the accounting and disclosure requirements of the Companies Act and Accounting Standards
COMPANIES ACT
1. The disclosure exemptions permitted by the Companies Act shall not apply unless specifically approved by the Treasury.
2. The Companies Act requires certain information to be disclosed in the Director's report. To the extent that it is appropriate, relevant information relating
to the Scottish Legal Aid Board shall be contained in the foreword.
3. When preparing its income and expenditure account(s) the Scottish Legal Aid Board shall have regard to the profit and loss account format 2 prescribed
in Schedule 4 to the Companies Act.
4. When preparing its balance sheet(s) the Scottish Legal Aid Board shall have regard to the balance sheet format 1 prescribed in Schedule 4 to the
Companies Act.
5. The Scottish Legal Aid Board is not required to provide the additional information required by paragraph 33(3) of Schedule 4 to the Companies Act.
ACCOUNTING STANDARDS
6. The Scottish Legal Aid Board is not required to include a note showing historical cost profits and losses as described in FRS3.
7. The Scottish Legal Aid Board is not required to comply with SSAP 24.
SCHEDULE 2
Additional disclosure requirements
1. The foreword shall, inter alia:
a. state that the accounts have been prepared in a form directed by the Secretary of State with the consent of Treasury in accordance with section 5(2)
of the Legal Aid (Scotland) Act 1986.
b. include a brief history of the Scottish Legal Aid Board and its statutory background.
2. The notes to the accounts shall include:
a. details of any key corporate financial targets set by the Secretary of State together with an indication of the performance achieved.
b. details of the pension arrangements operated by the Board and that the scheme accords with the guidance contained in “Non-Departmental Public
Bodies: A Guide for Departments”.
3. In respect of the Fund the notes to the accounts shall include:
a.
•
•
•
an analysis of operating income showing:
contributions by assisted persons;
expenses recovered;
losses recovered from damages.
b.
•
•
•
•
•
•
a breakdown of legal aid operating expenditure from the Fund over:
civil cases;
criminal cases;
children's scheme;
contempt of court; and
advice and assistance.
expenditure in respect of the Public Defence Solicitor Office under Part V of the Crime and Punishment (Scotland) Act 1997.
c. a note of the amount of cash advanced in-year under regulation 11 of the Civil Legal Aid (Scotland) (Fees) Regulations 1989.
d. a note of sums on deposit for assisted persons.
xiii
Key Statistics 1990 - 1999
Number of applications to the Board
Total costs
Summary criminal
Civil
A & A intimations
TOTAL
160
140
£ millions
key facts
Administration
Fund
1989/90
1990/91
1991/92
1992/93
1993/94
1994/95
1995/96
1996/97
1997/98
1998/99
55,341
29,527
218,338
303,206
58,833
27,946
240,937
327,716
63,958
33,180
271,759
368,897
69,714
36,018
295,231
400,963
66,529
32,470
289,261
388,260
71,401
30,597
302,695
404,693
74,516
30,335
311,167
416,018
69,806
28,733
305,504
404,043
68,434
26,043
321,452
415,929
64,156
23,890
311,187
399,233
1989/90
58,417
20,025
165,018
1,213
N/A
244,673
1990/91
61,537
20,643
179,912
1,343
N/A
263,435
1991/92
61,777
20,324
209,043
1,558
N/A
292,702
1992/93
74,721
27,845
261,449
1,843
29
365,887
1993/94
81,342
27,482
260,244
1,850
123
371,041
1994/95
78,537
25,713
267,416
2,390
95
374,151
1995/96
76,831
22,605
271,480
2,336
91
373,343
1996/97
78,927
22,146
272,000
2,026
105
375,204
1997/98
75,620
20,365
271,663
1,870
132
369,650
1998/99
69,898
18,194
276,165
1,957
98
366,312
1989/90
561
736
62
348
1990/91
621
759
69
430
1991/92
746
816
74
531
1992/93
820
867
84
643
1993/94
882
1,011
87
621
1994/95
958
1,176
90
665
1995/96
957
1,425
92
717
1996/97
1,000
1,583
97
871
1997/98
1,073
1,685
99
876
1998/99
1,079
1,764
103
878
1989/90
32,762
824
14,728
10,236
422
N/A
N/A
58,972
1990/91
38,219
912
15,678
12,360
577
N/A
N/A
67,746
1991/92
46,080
890
16,583
15,425
827
N/A
N/A
79,805
1992/93
61,258
989
24,135
21,898
1,186
10
N/A
109,476
1993/94
71,764
987
27,771
22,713
1,149
35
N/A
124,419
1994/95
75,249
918
30,233
24,038
1,590
24
N/A
132,052
1995/96
73,538
847
32,210
25,070
1,675
20
N/A
133,360
1996/97
78,960
877
35,064
26,458
1,764
26
N/A
143,149
1997/98
81,150
904
34,311
27,005
1,639
31
25
145,065
1998/99
74,477
943
32,093
28,460
1,719
28
405
138,125
Number of cases paid
120
Criminal
Civil
A&A
Children
Contempt of court
TOTAL
100
80
60
40
20
Average case cost (£)
98/99
97/98
96/97
95/96
94/95
93/94
92/93
91/92
90/91
89/90
0
Criminal
Civil
A&A
Children
Breakdown of total Fund expenditure
1998/1999 (£,000)
1997/1998 (£,000)
Total spend (£'000)
Criminal 75,853
Criminal 82,110
Civil 32,093
Civil 34,311
A&A 28,460
A&A 27,005
Children 1,719
Children 1,639
Criminal
Duty
Civil
A&A
Children
Contempt of court
PDSO
TOTAL
Total costs of administration and Fund (£'000)
Criminal expenditure includes Public Defence Solicitors’ Office and contempt of court
Administration
Fund
Number of applications
80
'000
Civil
'000
'000
Criminal
40
35
60
350
300
30
250
25
200
40
20
150
15
See inside back cover for full details of key statistics for all graphs shown on this page.
/9
9
/9
8
98
/9
7
Criminal
Civil
A&A
97
/9
6
96
/9
5
95
/9
4
94
/9
3
93
/9
2
92
/9
1
91
90
/9
0
/9
9
/9
8
98
/9
7
97
/9
6
96
/9
5
95
/9
4
94
/9
3
93
92
91
90
/9
2
0
/9
1
50
0
/9
0
5
89
/9
9
98
/9
8
97
/9
7
96
/9
6
95
/9
5
94
/9
4
93
/9
3
92
/9
2
91
/9
1
90
/9
0
0
89
100
10
89
20
1989/90
1990/91
1991/92
1992/93
1993/94
1994/95
1995/96
1996/97
1997/98
1998/99
5,729
58,972
5,982
67,746
6,863
79,805
7,525
109,476
8,045
124,418
7,657
132,052
7,487
133,360
7,166
143,149
7,718
145,065
7,564
138,125
Annual Report
Our address is
44 Drumsheugh Gardens
Edinburgh
EH3 7SW
Telephone: 0131 226 7061
We are open from 9 a.m. to 5 p.m. each weekday,
and our switchboard is open from 8.30 a.m.
World Wide Web
http://www.slab.org.uk
http://www.scotlegalaid.gov.uk
Designed by Graphic Partners, Edinburgh
Photography by Lawrence Winram
Printed by Portobello Printers Ltd
ISBN number: 1-902300-0401
Always improving our service for the people of Scotland
1998 - 1999

to document - Scottish Legal Aid Board

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