SAAS Annual Report and Accounts 2013-2014 - page 39

SAAS
1.5 Leases
All leases are operating leases and the rentals are charged to the operating cost statement on a straight
line basis over the term of the lease.
1.6 Pensions
Past and present employees are covered by the provisions of the Principal Civil Service Pension Schemes
(PCSPS) which are described in Note 2. The defined benefit schemes are unfunded and are non-
contributory except in respect of dependants’ benefits. The Agency recognises the expected cost of these
elements on a systematic and rational basis over the period during which it benefits from employees’
services by payment to the PCSPS of amounts calculated on an accruing basis.
1.7 Short-term employee benefits
A liability and an expense is recognised for holiday days, holiday pay, bonuses and other short-term
benefits when an employee renders a service that entitles them to these benefits. As a result, an accrual
has been made for holidays and flexible working time credits earned but not taken.
1.8 New accounting standards
A number of new accounting standards have been issued or amendments made to existing standards, but
have not yet been applied in these financial statements. One standard that is considered relevant and the
anticipated impact on the accounts is as follows:
IFRS 9 – Financial Instruments
The adoption of this standard could change the classification and measurement of financial assets. The
impact on the accounts has not been determined, and the full IFRS has not yet been issued.
2 Staff numbers and costs
The average number of full-time equivalent (FTE) staff employed during the year was as follows:
2013-14
2012-13
Senior management
6
6
Other permanent staff
180
160
Agency staff
55
10
Total
241
176
Our FTE staff were employed in the following business areas during 2013-14:
Business
Delivery
Finance
Customer
Engagement
CE Office
Business
Support & HR
Senior management
1
1
1
2
1
Other permanent staff
92
17
39
6
25
Staff working on capital projects
-
-
-
-
1
Agency staff
31
2
16
1
5
Total
124
20
56
9
32
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