Audit Committee, 27 Jun 2000
Meeting date: Tuesday, June 27, 2000
Official Report
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Format of Accounts
I call the committee to order. I seek the committee's agreement to what we have been discussing. First, I have been asked to write to the minister saying that the committee is content for the Scottish Executive to follow the template that has been recommended by the minister for the preparation of accounts for 1999-2000. Following that exercise, the committee can engage in detailed discussion for the 2000-01 accounts, which will be the first to involve a budget that has been set by the Scottish Parliament.
Secondly, I shall write to the minister reiterating the committee's view that there is no reason why the private finance initiative threshold should be included. Thirdly, as a basis for and aid to future discussion, we will seek further advice from professional bodies regarding the format of accounts, which will educate the committee's view on that matter. Fourthly, I have been asked to request a shadow set of accounts containing percentages, which the committee finds helpful.
I ask formally for the committee's approval of the written agreement on the form of accounts and powers of direction. Are we agreed?
Members indicated agreement.
Thank you. We move now to the evidence-taking session.