148 terms
Income counted once the rent or mortgage is paid, rather than before. It is the money a family actually has left to live on.
The exact detailThe alternative is a before-housing-costs measure. Glasgow looks worse on the count because rents here take a bigger bite than in much of Scotland, so the two measures tell different stories about the same households.
The plain gap between two percentages. Going from 27% to 36% is a rise of nine .
The exact detailIt is not the same as a 9% rise. In relative terms that move is about a third higher. avoid the ambiguity, which is why this site uses them.
Having less than 60% of what a typical household in the country has. It measures whether you can afford to take part in normal life, not whether you are starving.
The exact detailThe official UK measure, published in the Households Below Average Income series. It is a moving line: if everyone's income falls together, can go down even though people are worse off. That is why it is usually read alongside absolute and persistent measures.
A weekly payment from the Scottish Government for every child in a low-income family. It does not exist anywhere else in the UK. In April 2026 it was £28.20 per child per week.
The exact detailIntroduced in 2021 and increased repeatedly since. Independent analysis credits it with holding Scotland's child poverty rate roughly flat while rates in English cities rose. It is set to rise to £40 a week for children under one from 2027.
Payments to working-age people who are out of work, or on very low earnings and expected to look for more.
The exact detailThe official name is the Claimant Count. It is not the same as unemployment: it counts people claiming, which misses those out of work but not eligible, and includes some people in low-paid work.
The single monthly payment that replaced six older benefits, including Jobseeker's Allowance, tax credits and housing benefit.
The exact detailRolled out gradually from 2013. Because it covers a wider group than the benefits it replaced, statistics spanning the changeover are not measuring quite the same population before and after.
Some job figures come from asking a sample of households, not from counting everyone. After 2023, far too few people answered for the results to be trusted at city level.
The exact detailThe ONS Annual Population Survey. Response rates fell so far that the ONS itself downgraded the estimates and flagged them as unreliable for local areas. Glasgow's apparent six-point fall in 2024 is not corroborated by any other source, which is why it is shown dotted here rather than removed or trusted.
The Scottish Index of Multiple Deprivation. It splits Scotland into about 7,000 small neighbourhoods and ranks them from worst-off to best-off, using income, jobs, health, education, housing, crime and access to services.
The exact detailBecause it is a ranking, it can only tell you how places compare with each other, never whether the country as a whole got richer or poorer. A neighbourhood can improve in absolute terms and still fall in the ranking if others improved faster.
How long a baby born now would live if today's death rates lasted its whole life. It summarises the population's health, not what will happen to one person.
The exact detailFigures are averaged over three years at a time to reduce year-to-year noise. A period life expectancy of 73.6 does not mean today's babies will die at 73.6. It means death rates in those years were equivalent to that.
The middle figure. Line everyone up by wage and the median is the person standing in the middle: half earn more, half earn less.
The exact detailPreferred to the average for incomes, because a small number of very high earners drag an average upward and make it unrepresentative of a typical household.
The average found by adding every number and dividing by how many numbers there are. A few very high wages can pull it up.
The exact detailThe arithmetic mean is sensitive to unusually high or low values, which is why this site shows the median alongside it for pay.
The local area an MP or constituency MSP represents.
The exact detailWestminster and Holyrood use different constituency boundaries. A council area and a constituency can cover different places.
A small local area used to elect councillors.
The exact detailWards sit inside council areas and normally elect more than one councillor under Scotland's voting system.
An early result published before the final figures are ready.
The exact detailInterim figures can be revised when the full data or final checks arrive.
Adjusted so households of different sizes can be compared fairly.
The exact detailThe adjustment accounts for the number and ages of people in a household because the same income does not stretch equally far for every family size.
Adjusted for price rises, so it shows what the money can really buy.
The exact detailA real-terms change removes the effect of inflation using a stated price index and period.
The amount you can earn before Universal Credit starts to fall. Not everyone gets one.
The exact detailThe allowance depends on the household and whether Universal Credit includes help with housing costs.
The rate at which a benefit goes down as your earnings rise.
The exact detailFor Universal Credit, the taper is applied to earnings above any work allowance after the relevant deductions.
Extra Universal Credit for someone whose health condition limits their ability to work.
The exact detailThe amount and test depend on the claimant's assessment and the Universal Credit rules in force at the time.
Being below a poverty line fixed to a past year and then adjusted for price rises. It shows whether living standards are improving over time.
The exact detailThe official measure uses a fixed reference year and uprates the line for inflation, unlike relative poverty which moves with typical household income.
Two restricted pay estimates. Workplace pay covers selected full-time employee jobs based in Glasgow. Residence pay covers selected full-time employee jobs held by people who live in Glasgow. Neither is the average wage of everyone who works.
The exact detailBoth come from the ONS Annual Survey of Hours and Earnings, which samples PAYE employee jobs. The full-time figures exclude all part-time jobs, self-employment and other workers outside the selected sample. The two lines describe separate groups, so the difference between them is not a direct measure of commuting and cannot show that a particular amount of wages leaves Glasgow.
The number of jobs in an area for every working-age person living there. Above 1.0 means there are more jobs than adults, so people must be travelling in to fill them.
The exact detailPublished by the ONS. It counts jobs by location of workplace, including part-time and self-employment. Glasgow's figure of 1.08 against Scotland's 0.82 is the clearest single indicator that the city is a regional employment centre rather than a place short of work.
From 2016 to 2020 most working-age benefits were held at the same cash amount while prices rose. Standing still while the shops get dearer is a cut.
The exact detailFormally a nominal freeze on most working-age rates. Its real-terms bite grew each year as inflation compounded, and it coincided almost exactly with the steepest phase of Glasgow's child poverty rise.
A rule that stopped families getting benefit support for a third or any later child. It ran from April 2017 until it was scrapped in April 2026.
The exact detailIt applied to children born after April 2017, so its effect compounded each year as more families came within scope. Because it targeted larger families, its impact fell disproportionately on places with bigger average family sizes, Glasgow among them.
The maximum help with rent a private tenant can get. It is meant to track local rents, but has been frozen for most of the past decade while rents rose.
The exact detailFormally Local Housing Allowance. It was designed to cover the cheapest 30% of local rents. Freezes mean it now falls well short of that in much of Glasgow, so tenants make up the difference out of money meant for food and heating, which is precisely how the after-housing-costs poverty figure worsens.
Short for Local Housing Allowance: the maximum help with private rent used in a benefit calculation.
The exact detailThe amount depends on the local area, the home size allowed by the rules and the published rate for that period.
Extra housing help a council may give when your normal rent support does not cover the rent.
The exact detailIt is a separate, limited council fund. Each council decides applications under the national rules, so it is not an automatic payment.
Being poor in three or more of the last four years. It is far more damaging than a single bad year, because families have no savings left to fall back on.
The exact detailOne of four statutory measures in the Child Poverty (Scotland) Act 2017. Its 2023/24 interim target was under 8%; the outturn was 23%. It is the target Scotland missed by the widest margin, and the one most closely linked to long-term harm to children.
Places like East Kilbride and Cumbernauld, built from the 1950s to move people out of overcrowded Glasgow. Those who moved tended to be younger, skilled and in work.
The exact detailResearchers describe this as socially selective migration. Because it removed a healthier, more economically active slice of the population, the city left behind was older, sicker and poorer than the raw numbers suggest. Liverpool and Manchester did not experience the same policy at the same scale, which is a leading explanation for why Glasgow's health is worse than its deprivation alone predicts.
Selling a building you own for a lump sum, then renting it back from the new owner. You get the cash now and pay rent forever.
The exact detailGlasgow used it on the City Chambers, Kelvingrove and other buildings to fund the equal pay settlement. The council now pays £32.1m a year plus inflation, on leases running up to 30 years. It converted a one-off liability into a permanent charge on the revenue budget, money that would otherwise fund services.
Reserved means Westminster decides. Devolved means Holyrood decides. Most benefits are reserved; the Scottish Child Payment, housing and childcare are devolved.
The exact detailThe split is set out in the Scotland Acts. It matters here because the largest levers on child poverty (Universal Credit, the two-child limit and Local Housing Allowance) sit with Westminster, while the legal duty to cut child poverty sits with Holyrood. Responsibility and power are not held by the same body.
Decided in Scotland by the Scottish Parliament or a Scottish public body, rather than at Westminster.
The exact detailThe Scotland Acts list which powers are devolved and which remain reserved to the UK Parliament.
The UK Department for Work and Pensions. It runs Universal Credit and many other benefits.
The exact detailDWP decisions and records cover reserved benefits. They are separate from Scottish Government benefits such as Scottish Child Payment.
The Office for National Statistics, which collects and publishes official UK figures.
The exact detailThe ONS publishes statistics under the Code of Practice for Statistics and marks estimates that need extra care.
The UK tax and customs department. Its records are used for tax, pay and some benefit statistics.
The exact detailHMRC stands for His Majesty's Revenue and Customs. Administrative records can cover more people than a survey but still have their own definitions and gaps.
The UK body that checks energy suppliers and sets the household energy price cap.
The exact detailOfgem is the Office of Gas and Electricity Markets. Its cap limits unit rates and standing charges, not the total a household can use.
The Office for Budget Responsibility, which checks the government's economic and budget plans.
The exact detailThe OBR is independent of ministers and publishes forecasts used to test the government's budget plans.
The National Audit Office, which checks how UK government departments spend public money.
The exact detailThe NAO reports to Parliament and examines value for money. It is not a regulator or a criminal investigator.
A researched estimate of what different households need for a basic, decent life.
The exact detailThe standard is built from public discussion and priced using the goods and services people say are needed for an acceptable living standard.
A voluntary hourly rate based on the cost of living, not the legal minimum employers must pay.
The exact detailThe Living Wage Foundation calculates separate rates for outside London and London. Employers choose whether to sign up.
Being poor even though someone in the household has a job. It is now the most common kind of poverty in Scotland.
The exact detailAcross Scotland, 75% of children in poverty live in a household where at least one adult works (Scottish Government, 2022–25). It is driven by low hourly pay, too few hours, insecure contracts and housing costs, which is why raising the employment rate alone does not reduce it.
How quickly prices are going up. When inflation falls, prices usually keep rising, just more slowly.
The exact detailInflation measures the rate of price change, not whether prices are already high. A lower rate does not take earlier price rises away.
Allowed to get something under the rules.
The exact detailEligibility depends on the scheme's rules and the information used to check them.
The rules used to decide whether someone can get help or a payment.
The exact detailThe exact test can include income, age, household details, residence or another condition set by the scheme.
The help or payment the rules say you qualify for.
The exact detailAn entitlement is based on the scheme's rules. It is different from help that is awarded only after a separate decision.
Not automatic. The council or other body looks at your circumstances and decides.
The exact detailDiscretionary schemes can have local rules, limited budgets and an appeals process.
Your pay before tax, National Insurance and other deductions.
The exact detailGross pay is the starting amount used to work out many deductions. It is not the money that reaches your bank account.
The money that reaches your bank after tax, National Insurance and other deductions.
The exact detailNet pay changes with tax codes, pension contributions, student loans and other deductions as well as the headline wage.
A tax taken from pay that helps fund some benefits and public services.
The exact detailThe amount depends on earnings and the relevant National Insurance rules. It is separate from income tax.
A system where your employer takes income tax and National Insurance from your pay before you receive it.
The exact detailPAYE means Pay As You Earn. It is used for most employee wages and does not cover every kind of income.
An official survey of employee pay, used to compare wages across places and years.
The exact detailASHE means the Annual Survey of Hours and Earnings. It uses PAYE records and covers employee jobs, not every worker or every kind of income.
Not being able to afford things most people need for everyday life.
The exact detailOfficial measures use a list of goods and activities and ask whether a household can afford them. It is different from an income-only measure.
When tax bands stay still while wages rise, so more of your pay is taxed.
The exact detailFrozen thresholds can move people into higher tax bands even when their wages have only kept pace with prices.
The money the government says a council will receive for services. It is not the same as the amount the council finally spends.
The exact detailA settlement can be provisional and can include several funding streams. It should be kept separate from the council's signed budget and final outturn.
The best estimate of what is likely to happen later, based on what is known now.
The exact detailA forecast depends on its date, assumptions and the action planned after it was made. It is not a final result or proof that money has already been lost.
Money or another resource set aside for a particular job or service.
The exact detailAn allocation can be provisional or part of a wider funding settlement. It should be kept separate from the amount finally spent.
Spending less than the budget that was set aside. It does not by itself show that a service worked well.
The exact detailAn underspend can come from delayed work, lower demand, a saving or a service not being delivered. The final outturn and service results are needed to explain it.
A best figure based on the information available at the time. It can change when better information arrives.
The exact detailThe source, date and assumptions behind an estimate matter. It is not the same as a final audited result.
What happened for people after a plan, service or decision was put into practice.
The exact detailAn outcome is different from an activity or a promise. A useful measure says who was affected, over what period and how the change was checked.
A checkpoint or deadline used to see whether a piece of work is moving forward.
The exact detailA milestone should have a date, an owner and evidence of what was completed. It is not the same as the final result.
A formal vote in Parliament where the names of members voting each way are recorded.
The exact detailThe record shows the question, the result and which members voted or did not vote. It does not explain a member's reasons.
A proposal put to Parliament for members to debate and vote on.
The exact detailA motion can be agreed, rejected or amended. A vote on a motion is not automatically a change to the law.
Meeting the rules for a payment, discount or service.
The exact detailThe rules can include income, age, household, residency or other conditions. The relevant scheme decides whether someone qualifies.
Decided partly by looking at your income, savings or household circumstances.
The exact detailDifferent schemes count income and savings in different ways. A means test is not the same as a universal payment.
Money that should have been paid but is still owed because a payment was missed or late.
The exact detailThe amount and the date it became overdue matter. Rent, council tax and energy arrears can each have different repayment and enforcement rules.
The price plan for a service, such as an energy deal with a unit price and standing charge.
The exact detailA tariff can be fixed, variable or a default deal. The contract, payment method and usage assumptions affect the final bill.
Help that cuts a council tax bill for people on a low income or certain benefits.
The exact detailIt is a means-tested Scottish scheme run through councils. The amount depends on household circumstances and the local decision.
A reduction that can cut the water and waste-water part of a Scottish council tax bill.
The exact detailThe reduction is linked to Council Tax Reduction and is applied through the council's billing system.
A comparison point used to judge whether something is high, low or changing.
The exact detailA benchmark is only useful when the thing being compared is measured in the same way and over the same period.
The number of people claiming certain out-of-work benefits or expected to look for work.
The exact detailIt is not the same as the number of unemployed people. It counts people claiming, so it can miss people who are out of work but do not qualify.
The part of Universal Credit meant to help with rent and some other housing costs.
The exact detailThe amount depends on the household, the type of home and the benefit rules. It may not cover the full rent.
A limit on the total amount of some benefits a household can receive.
The exact detailThe cap has exceptions and different levels for different households. It can reduce the housing help included in Universal Credit.
A cut to housing help for some social tenants who are judged to have more bedrooms than the rules allow.
The exact detailThe formal name is the under-occupancy charge. Exemptions and protections can apply, so the exact decision matters.
A daily energy charge for keeping a gas or electricity supply connected, even when you use very little.
The exact detailIt is separate from the unit rate charged for each unit of energy used.
A unit used to measure energy. Your electricity and gas bills charge for the number of units you use.
The exact detailIt is usually shortened to kWh. The price per kWh is separate from the daily standing charge.
The short form of kilowatt-hour, the unit used on energy bills for the energy you use.
The exact detailThe price per kWh is separate from the daily standing charge.
A limit on the unit rates and daily standing charge an energy supplier can set for a standard energy plan.
The exact detailIt is not a limit on the total bill. A household using more energy can still pay more.
A code sent to your employer telling them how much income tax to take from your pay.
The exact detailIt can change when your pay, pension, benefits or other taxable income changes.
Agreeing to give up part of your cash pay in return for a workplace pension or another benefit.
The exact detailBecause the cash pay is lower, it can change income tax and National Insurance. The employer's scheme rules matter.
A pension method where the provider adds basic-rate tax relief after money is taken from your pay.
The exact detailThe provider claims the basic relief from HMRC. Higher-rate taxpayers may need to claim any extra relief themselves.
Money from work after the deductions counted by the benefit rules.
The exact detailUniversal Credit uses its own definition of earnings, so the figure used for a benefit calculation may not be the same as take-home pay on a payslip.
Your salary before tax, National Insurance and other deductions.
The exact detailIt is the headline salary used before deductions, not the amount paid into your bank.
The amount a council says it still needs to find after adding up its expected income and planned spending. It is a warning about future money, not proof that cash has already disappeared.
The exact detailCouncils can describe gaps and the measures used to close them in different ways. A projected gap should not be treated as a final loss or compared as if every council counted it the same way.
A gap: there is not enough money, staff or places to meet what was planned.
The exact detailThe source should say what is missing and how it measured the gap. This site does not turn a shortfall into a percentage unless the matching total is published.
An expected figure based on what is known now. It can change when new figures arrive.
The exact detailA projection is not the same as a final result or audited figure. The date and assumptions behind it matter.
The final amount actually spent or achieved after the year has ended.
The exact detailAn outturn is checked against the approved budget and any later audit or correction.
Money a council has saved from earlier years. It can help once, but savings do not replace a lasting plan.
The exact detailReserves may be earmarked for a particular purpose or held as a general balance. The source should explain which kind is being used.
Spending more than the budget that was set aside.
The exact detailThe figure should be tied to a named account, service or year. An overspend can be covered by reserves or another budget, but that does not make it disappear.
A formal check by Audit Scotland or the Accounts Commission on whether a council uses money well and improves services. It does not mean every service is good.
The exact detailThe law requires councils to carry out this kind of check. A review can praise some work and still point to serious weaknesses or unfinished actions.
A council word for a big change in how a service works, often meant to save money. The important question is what changed for people.
The exact detailA transformation programme should have a cost, a timetable, an owner and a way to show whether savings and service improvements happened.
A promise or goal for a service, such as answering 95% of calls within 20 days. The target is not the same as the result.
The exact detailA fair comparison needs the same measure, time period and denominator. If those differ, the result is marked as not directly comparable.
Money set aside or awarded for services. It is not necessarily what was finally spent.
The exact detailAllocations can be provisional, ring-fenced or part of a wider settlement. They must be kept separate from final outturn figures.
An early figure that can change when final accounts or checks are finished.
The exact detailA provisional settlement or estimate should not be presented as the final amount.
Big, long-term spending on things such as buildings, roads and equipment, rather than everyday bills.
The exact detailCapital spending is normally planned over several years and is separate from the revenue budget used to run services day to day.
The money used to run services day to day, such as staff, care, bins and buildings.
The exact detailIt is separate from capital spending on long-term projects. A council can have money in one budget and pressure in the other.
An independent body that checks whether a service or council is following rules and protecting people.
The exact detailRegulators can require action, publish warnings or monitor a council. Their powers differ from those of auditors and elected members.
A point an auditor records after checking the accounts or how a council works. It is evidence to follow up, not automatically proof of wrongdoing.
The exact detailThe report should state the evidence, the recommendation and whether the council has completed the action.
A check by an outside auditor or checking body, separate from the council team being checked.
The exact detailIndependent scrutiny is different from a council’s own performance report or a political opinion.
Careful checking of a decision, service or set of figures.
The exact detailScrutiny can be carried out by auditors, regulators, councillors or other independent bodies. The person doing the checking and the evidence used should be clear.
About one particular service, rather than the council as a whole.
The exact detailA service-level measure should name the service, the people or cases counted, the time period and the result being checked.
Being able to see what was promised, what happened and who must answer for it.
The exact detailAccountability needs a clear decision, a named responsibility, a time period and evidence of delivery or failure. It does not mean guessing at an individual's motive.
Something the council has said it will do. We look for a date, an owner and evidence that it happened.
The exact detailA commitment is not treated as complete just because it appears in a plan. The record needs a later update or source.
A money plan covering the next few years, not just the next budget. It should show what the council expects to spend, save and change.
The exact detailThere is no single format used by every council. We look for the years covered, the assumptions and how the plan connects to service decisions.
The council's organised way of measuring whether its plans are working.
The exact detailA useful framework names the outcomes, measures, dates, owners and evidence used to judge progress.
The total number underneath a percentage. You need it to know what the percentage is actually measuring.
The exact detailFor example, 12 cases out of 100 is 12%, but 12 out of 1,000 is 1.2%. A count must not be turned into a rate without the matching denominator.
A job the law says a council or public body must do.
The exact detailThe exact duty depends on the law and the facts of the case. A target or plan is not automatically the same as a statutory duty.
Required by law.
The exact detailThe exact legal requirement depends on the Act or regulation named in the source.
A problem built into the way a service works, rather than one isolated mistake.
The exact detailThe term should be attributed to the regulator or auditor that used it and kept separate from an untested allegation.
The council's big plan for what it wants to change over several years.
The exact detailA plan is a promise or direction. This site looks for the money, deadlines and results that show whether it was delivered.
The council's best current picture of the money it expects to have and spend in the years ahead.
The exact detailIt is a forecast, so the date and assumptions matter. It is not the same as final accounts.
Changing how a council service is run. It can mean a better service, a cut, or both, so the results matter.
The exact detailA credible reform plan should show its cost, savings, timetable and effect on residents.
A plan for big, long-lasting spending such as buildings, roads or equipment.
The exact detailCapital plans are separate from the everyday revenue budget and may run over several years.
The main pot of council money used for most everyday services.
The exact detailSome services, such as housing, may have separate accounts. Figures should not be mixed without saying which fund they came from.
Added up over more than one year or period.
The exact detailA cumulative gap or overspend is not a single year's figure; the periods included must be stated.
A fair comparison using the same measure, time period and type of people or cases.
The exact detailIf the definition or denominator changes, the result may look different without the service actually changing.
The original document or data from the body that made the decision or collected the figures.
The exact detailExamples include an official budget, audit report, regulator notice or written parliamentary answer.
Using money you were trusted to look after for a purpose you were not allowed to use it for.
The exact detailUnlike an ordinary theft, the person already has lawful access to the money or property because of their trusted role.
Took money they were trusted to look after and used it for something they were not allowed to use it for.
The exact detailThis is the past-tense form of embezzlement. The person already had lawful access because of a trusted role.
Promised for one stated purpose, rather than available for ordinary spending. It does not necessarily mean a separate bank account unless that is also promised.
The exact detailThe exact protection depends on the wording, legal structure and accounting treatment. A public promise can be stronger or weaker than a legally restricted fund.
Recorded as intended for a particular purpose, even if the cash is mixed with other money in the same account.
The exact detailAn internal earmark is an accounting or governance commitment. It is not automatically a separate legal trust or bank balance.
The money coming in, going out and available to pay bills at a particular time.
The exact detailA body can own assets yet still have a cashflow problem if it does not have enough spendable cash when payments fall due.
Police detain someone as a suspect so they can investigate or question them. It is not a finding of guilt.
The exact detailAn arrest can end without charge, lead to more inquiries, or lead to a charge. The later outcome must always be stated.
Detained by police as a suspect for investigation or questioning. It does not mean the person was charged or found guilty.
The exact detailThe later outcome (release, charge, prosecution or no further action) must always be stated.
Formally accused of an offence. A charge is not a conviction and the allegation still has to be resolved through the legal process.
The exact detailIn a serious Scottish case, police can charge and report evidence to COPFS, which independently decides whether and how to prosecute.
A formal finding that someone is guilty, either after a trial or because they pleaded guilty in court.
The exact detailA conviction is different from an arrest, a police charge or an allegation in an indictment.
Formally found guilty by a court, either after a trial or after admitting the offence.
The exact detailA conviction is a court outcome. It is different from being arrested, charged or accused.
Legal permission from a court for an action such as a search or arrest. It is permission to investigate, not a verdict.
The exact detailA judge or sheriff considers whether the legal test is met before granting the warrant.
The legal case brought against someone accused of a crime.
The exact detailIn Scotland, COPFS decides prosecutions independently after considering the evidence, whether it can be corroborated and the public interest.
The independent lawyers who decide whether the evidence justifies a court case and then present that case in court.
The exact detailIn Scotland, prosecutors work through COPFS and make decisions separately from police and politicians.
The evidence package police send to prosecutors for a decision. Sending it does not mean a court case or conviction is guaranteed.
The exact detailCOPFS independently reviews the police report and can prosecute, seek more information or take no proceedings.
The formal document listing the charge in a serious criminal court case. Its claims are allegations until admitted or proved.
The exact detailIn Scotland, an indictment is used in solemn procedure before a sheriff and jury or the High Court.
A person formally admitting the offence in court, so a trial on guilt is no longer needed.
The exact detailThe court still decides sentence and may hear an agreed account of the facts.
The auditor could not fully confirm one defined part of the accounts. It is a warning about evidence, not automatic proof of theft or fraud.
The exact detailThe audit report should explain exactly which records or figures were affected and whether the rest of the accounts received a clean opinion.
A separate court process for identifying and recovering money or property gained through crime after guilt has been decided.
The exact detailConfiscation and property decisions do not retry the conviction, although they can involve further evidence and hearings.
Senior Scottish prosecutors who make or review decisions in serious criminal cases.
The exact detailThey act within COPFS and make prosecution decisions independently of political office-holders.
Scotland's independent prosecution service: the Crown Office and Procurator Fiscal Service.
The exact detailCOPFS receives police reports, decides whether cases should go to court and conducts prosecutions.
Duties to put the organisation's interests first when looking after its money or decisions.
The exact detailThe exact duty depends on the person's office and the organisation's rules and law.
A legal order that can temporarily give the Scottish Parliament power over a matter normally reserved to Westminster.
The exact detailThe name comes from section 30 of the Scotland Act 1998. The 2014 referendum followed an agreed transfer of power.
What an organisation owns after subtracting everything it owes.
The exact detailNet assets can include property and other items, so they are not the same as cash in the bank.
The amount by which what an organisation owes is greater than what it owns.
The exact detailThis is a balance-sheet position, not the same as one year's deficit or the cash balance.
Money and short-term resources available for everyday bills and running costs.
The exact detailIt is concerned with short-term assets and amounts due, rather than the organisation's total long-term value.
An independent accountant who checks whether annual accounts give a reliable picture and explains any evidence they could not verify.
The exact detailAn audit gives assurance based on testing and evidence; it is not a guarantee that hidden crime is impossible.
The amount by which spending was greater than income over the period.
The exact detailA yearly deficit is different from cash in the bank and from the organisation's overall net assets or liabilities.
The amount left when income was greater than spending over the period.
The exact detailA yearly surplus does not necessarily mean the same amount of cash is available, because accounts also include amounts owed and non-cash items.
Money or other amounts an organisation owes.
The exact detailLiabilities can include bills, loans and other obligations due now or later.
Kept in custody by order of the court while waiting for the next stage, such as sentencing.
The exact detailA remand decision is separate from the length of the final sentence, although time in custody can be credited.
A claim that something happened which has not yet been admitted or proved.
The exact detailThe source and procedural stage should be stated, especially when a criminal case may follow.
Publishing or doing something that risks unfairly affecting an active court case or disobeys a court order.
The exact detailThe rules can apply even without an intention to prejudice the case. Current court orders and case status must be checked before publication.
Counting money before rent and counting it after rent can tell a very different story. A list that ranks neighbourhoods is also different from counting every person in need.
The ideas are not difficult once the words are explained.
Every technical term on the site is tappable in context, so you never have to leave the page you are reading to find out what something means.
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