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Our reports

View and download our annual reports and accounts, details of our expenditure and Trade Union information.

We ensure proper arrangements are in place to ensure that:

  • public business is conducted in accordance with the law and proper standards
  • that public money is safeguarded and properly accounted for, delivers best value, and is used economically, efficiently and effectively

We're bound to these standards by the:

  • Scottish Public Finance Manual
  • Financial Reporting Manuals

Scottish Public Finance Manual (Scottish Government website)

The audited Annual Report and Accounts documents contain:

  • a Performance Report - the strategic objectives and our performance during the year
  • an Accountability Report - the Director's Report, Governance Statement, Remuneration, Staff Report and Independent Auditor's Report
  • financial statements and notes to the accounts

Read our Annual Report and Accounts

The Public Services Reform (Scotland) Act 2010 requires us to publish certain information on our expenditure. 

This promotes openness and transparency across the Scottish public sector.

Public Services Reform (Scotland) Act 2010 (legislation.gov.uk)

In line with the Act, we've published our expenditure.

Statement of expenditure2022 to 20232023 to 2024
Public relations£576,907£550,741
Overseas travel£1,384£276
Hospitality and entertainment£0£0
External consultancy£0£0
Number of individuals who got remuneration in excess of £150,00000

Expenditure on public relations also includes:

  • promotional material such as web development, filming, leaflets, posters, photography and the annual report
  • external events such as the Royal Highland Show, Scottish Game Fair, support for local shows and MSP reception
  • media work such as press articles and enquiries and social media
  • Gaelic development and Gaelic Language Plan (GLP) implementation

The Act also requires us to publish a statement of the steps that we have taken during that financial year to promote and increase sustainable economic growth.

Statement on Sustainable Economic Growth for 2023/24

As part of our transparency, we publish all of our expenditure over £25,000 on a quarterly basis. 

The only exception to this is the Forestry Grant Schemes payments where the Scottish Government (as the paying agency) pay these on our behalf and recharge us on a monthly basis.

Government spend over £25,000 Quarterly reports

The Cabinet Office issued supporting guidance on The Trade Union (Facility Time Publication Requirements) Regulations 2017.

The Trade Union (Facility Time Publication Requirements) Regulations 2017 (legislation.gov.uk)

The regulations apply from 1 April 2017 and require public sector employers to collect and publish a range of information on Trade Union (TU) facility time in respect of their employees who are TU representatives.

Trade Union facility time for Scottish Forestry2020 to 2021 2019 to 20202018 to 2019*2017 to 2018*
Number of employees who were relevant TU officials during the year7322
Full-time equivalents of relevant TU officials7322
Full-time equivalents of relevant TU officials spending 0% of their working hours spent on the facility7111
Full-time equivalents of relevant TU officials spending 1% to 50% of their working hours spent on the facility0211
Full-time equivalents of relevant TU officials spending 51% to 59% of their working hours spent on the facility0000
Full-time equivalents of relevant TU officials spending 100% of their working hours spent on the facility0000
Total pay bill spent on facility time0.04%0.03%0.04%0.01%
Time spent on trade union activities of total paid facility time hours100%100%100%100%

* Previous known as Forestry Commission Scotland

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