2. What we spend and how we spend it
2.1 Annual Budget and Accounts
The Commissioner is funded by, but operates independently of, Welsh Ministers and is accountable to the National Assembly for Wales (the Assembly) for the use of resources made available to the organisation.
The Commissioner is the Accounting Officer and is required to submit an annual budget (the Estimate) to Welsh Ministers under paragraph 9(2) of Schedule 1 to the Commissioner for Older People (Wales) Act 2006. It sets out the net cash financing that is estimated will be needed from the Welsh Government to discharge the statutory functions of Commissioner.
Welsh Ministers are required to then lay the Estimate, with or without modifications before the National Assembly for Wales in accordance with paragraph 9(3) Schedule 1 to the Commissioner for Older People (Wales) Act 2006.
The Estimates are here:
- The Commissioner for Older People Estimate of Income and Expenditure 2023-24
- The Commissioner for Older People Estimate of Income and Expenditure 2022-23
- The Commissioner for Older People Estimate of Income and Expenditure 2021-22
As Accounting Officer, the Commissioner must prepare for each financial year a statement of accounts. The accounts are prepared on an accruals basis and must give a true and fair view of the state of affairs of the Commissioner for Older People in Wales and of its net expenditure, financial position, changes in taxpayer’s equity and cash flows for the financial year.
The Annual Accounts are then audited by the Wales Audit Office and laid before the National Assembly for Wales.
The Annual Accounts are here:
- Audited Accounts 2022-23
- Audited Accounts 2021-22
- Audited Accounts 2020-21
- Audited Accounts 2019-20
- Audited Accounts 2018-19
The Wales Audit Office issue an Audit of Financial Statements Report and Management Letter, available on request by emailing ask@olderpeoplewales.com
2.2 Allowances and Expenses
The Travel and Subsistence policy sets out the rules and procedures associated with incurring and claiming travel and subsistence expenditure whilst engaged on the Commissioner’s business.
The core principle of this policy is that expenses should be reasonably incurred for appropriate business purposes on a nil-gain, nil-loss basis. These rules indicate what is generally reasonable.
The Commissioner will publish updated details of her own expenses, as set out below:
Commissioner’s Expenses 2023-24
Commissioner’s Expenses 2022-23
Commissioner’s Expenses 2021-22
Commissioner’s Expenses 2020-21
2.3 Pay and Grading Structures
The Commissioner’s salary is set by the Welsh Ministers in accordance with Schedule 1(3) of the Commissioner for Older People (Wales) Act 2006. Under the terms of this appointment any annual increases would follow the percentage award made by the Senior Salaries Review Body. The Commissioner is also eligible to join the Principal Civil Service Pension Scheme.
The salaries of directly employed staff are set by the Commissioner after conducting a pay review annually which assesses any significant changes to the role, their contribution to strategic objectives, and the impact of the change on other positions within the organisation and an assessment of wider market rates for similar positions in other comparable organisations.
Older People’s Commissioner for Wales: Pay and Reward Policy
2.4 Procurement Procedures
As the Accounting Officer, the Commissioner may be called to account in the National Assembly for Wales for the stewardship of the resources within the Commissioner’s control. This means that the Commissioner is personally responsible and accountable to National Assembly for Wales for:
- propriety and regularity
- prudent and economical administration
- avoidance of waste and extravagance
- efficient and effective use of available resources; and
- the organisation, staffing and management of the organisation.
The Commissioner is also expected to consider value for money when spending public money and is responsible for ensuring a high standard of financial management.
It is not practical for the Commissioner to order and pay for all items of expenditure herself and she therefore might formally delegate powers to order goods and services on her behalf to members of her team.
Ordering Goods and Services Policy
The Commissioner has standard terms and conditions for the supply of goods and services which make specific reference to requirements relating to the Equality Act 2010 and Welsh Language obligations.
2.5 Internal Financial Regulations
Available upon request by emailing ask@olderpeople.wales