Annual Report and Accounts for the year ended 31 March 2021

Performance Report

Introduction

1.

The Queen's and Lord Treasurer's Remembrancer (QLTR) is the Crown’s representative in Scotland with authority to deal with property falling to the Crown by operation of law. This includes the land, assets and other rights of dissolved companies, the estates of individuals who die leaving no heirs, and treasure found in Scotland..

2

The post is held by the Crown Agent, David Harvie, who is supported in this role by a small department of 6 officials. The QLTR department is entirely selffunding. Its net receipts are paid over to the Scottish Consolidated Fund following deduction of its expenses and running costs.

3

This report sets out the QLTR department’s financial and operational performance for the year. The pandemic has had a significant impact on many aspects of public life throughout the year. We, and the National Ultimus Haeres Unit (which we fund), adjusted our operations as promptly as possible to ensure minimal disruption to our services. There has however been an impact on treasure trove.

4

We have also been working through the year on improving and reforming our services. We have been working with the major UK banks to move to digital banking transfers of bona vacantia funds. We are strengthening our links with other public authorities on decisions affecting land, and with HMRC and Revenue Scotland in cases involving poor corporate administration. We have also contributed to the research and work of the Scottish Land Commission on vacant and derelict land.

5

We recognise that the QLTR has a unique and important function in helping to tackle vacant and derelict land where there is a Crown interest. In the new financial year, we intend to work with the Scottish Government and other public bodies to explore how the QLTR might help further facilitate and enable decisions relating to such land for the public good. We will also be putting in place new property advice services to help inform and improve our decision making in this important area.

6

The QLTR department works to achieve the effective administration of the Queen’s and Lord Treasurer’s Remembrancer’s functions so that public enquiries and transactions are dealt with promptly and appropriately.

Accountability Report

Employment Policies

The QLTR does not employ staff directly. All staff are seconded to QLTR from the Crown Office and Procurator Fiscal Service (COPFS).

The QLTR department does not have its own policies on the employment of people with disabilities, staff relations or equal opportunities but follows the practices in force in COPFS. These are set out in the annual report and accounts of COPFS which can be found on the COPFS website http://www.copfs.gov.uk.

Remuneration

Staff who are seconded to the QLTR department are paid at the rates in force for COPFS during the time of their secondments.

Senior Officials

The Queen’s and Lord Treasurer’s Remembrancer is a Non-Ministerial officeholder in the Scottish Administration. This post is currently held by David Harvie. A recharge of 5% of his time has been made to reflect his time associated with his role as the Queen’s and Lord Treasurer’s Remembrancer. The recharge from COPFS for the Crown Agent’s time was £9,378 (2019-20: £8,855).

27. Robert Sandeman is the Accountable Officer.

Independent auditor’s report

REPORTING ON THE AUDIT OF THE FINANCIAL STATEMENTS

I have audited the financial statements in the annual report and accounts of the Queen's and Lord Treasurer's Remembrancer for the year ended 31 March 2021 under the Public Finance and Accountability (Scotland) Act 2000. The financial statements comprise the Receipts and Payments Account, Summary Note of Balances Held and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and the receipts and payments basis.

Basis for opinion

I conducted my audit in accordance with applicable law and International Standards on Auditing (UK) (ISAs (UK)), as required by the Code of Audit Practice approved by the Auditor General for Scotland. My responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of my report. I was appointed by the Auditor General on 5 March 2020. The period of total uninterrupted appointment is two years. I am independent of the body in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK including the Financial Reporting Council’s Ethical Standard, and I have fulfilled my other ethical responsibilities in accordance with these requirements. Non-audit services prohibited by the Ethical Standard were not provided to the body. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Risks of material misstatement

I report in a separate Annual Audit Report, available from the Audit Scotland website, the most significant assessed risks of material misstatement that I identified and my judgements thereon.