Chamber and committees

In line with the HM Treasury conversion timetable, the Scottish Government and other central government bodies will prepare and publish International Financial Reporting Standards (IFRS) based annual accounts from 2009-10. The Scottish Government and other central government bodies are required to follow HM Treasury guidance on accounting and to work within HM Treasury guidance on budgeting under IFRS. We are still awaiting comprehensive final IFRS budgeting guidance from HM Treasury, and therefore the reply focuses on the accounting guidance only.

The Scottish Government and central government bodies in Scotland will apply International Financial Reporting Standards (IFRS) in accordance with the Government Financial Reporting Manual (FReM). The FReM is the technical accounting guidance on the preparation of financial statements and is prepared following consultation with the Financial Reporting Advisory Board. The 2009-10 IFRS based FReM provides guidance on IFRS based accounting for private finance schemes and is publicly available at http://www.financial-reporting.gov.uk/

In the local government sector, IFRS will be fully adopted in financial year 2010-11. However, a phased approach is being adopted and local authorities will account under the IFRS rules for private finance schemes from financial year 2009-10. Local Authorities will continue to account under the Local Government Statement of Recommended Practice (SORP) as adapted for IFRS.

The available information is contained in the following table.

Persons in the Dumfries and Galloway Police Force Area with a Charge Proved in Court for Handling an Offensive Weapon^1,2, 2005-06 - 2007-08

Age Group	2005-06	2006-07	2007-08
Under 18	7	8	10
18 and over	34	65	71

Notes:

1. Where main offence

2. Handling an offensive weapon covers the crime categories possession of an offensive weapon, restriction of an offensive weapon and having in a public place an article with a blade or point.

I refer the member to the answer to question S3W-22544 on 1 May 2009. All answers to written parliamentary questions are available on the Parliament''s website, the search facility for which can be found at http://www.scottish.parliament.uk/Apps2/Business/PQA/Default.aspx.

I refer the member to the answer to question S3W-22549 on 1 May 2009. All answers to written parliamentary questions are available on the Parliament''s website, the search facility for which can be found at http://www.scottish.parliament.uk/Apps2/Business/PQA/Default.aspx.

This information has been taken from the Scottish Government''s Court Proceedings database and does not include young people who have been referred to the reporter. The latest year for which data is available is 2007-08 and data has been provided for the three most recent years.

Number of Individual People with a Charge Proved in Dumfries and Galloway Police Force Area, by Number of Offences Committed¹ (i.e. Including their Most Recent Offence)

Financial Year	No Previous Offences (i.e. One Offence)	Two Offences	Three Offences	Four Offences	Five to 10 Offences	More than 10 Offences	Total
2005-06	102	36	24	6	15	1	184
2006-07	90	37	16	12	7	1	163
2007-08	92	25	11	7	17	-	152

Note: 1. Offences committed back to 1 April 1997.

I refer the member to the answer to question S3W-22544 on 1 May 2009. All answers to written parliamentary questions are available on the Parliament''s website, the search facility for which can be found at http://www.scottish.parliament.uk/Apps2/Business/PQA/Default.aspx.

I refer the member to the answer to question S3W-22549 on 1 May 2009. All answers to written parliamentary questions are available on the Parliament''s website, the search facility for which can be found at http://www.scottish.parliament.uk/Apps2/Business/PQA/Default.aspx.

This information has been taken from the Scottish Government''s Court Proceedings database and does not include young people who have been referred to the Reporter. The latest year for which data is available is 2007-08 and data has been provided for the three most recent years.

Number of Individual People with a Charge Proved in Scottish Borders Local Authority area¹, by Number of Offences Committed^2,3 (i.e. Including their most Recent Offence)

Financial Year	No previous Offences (i.e. One Offence)	Two Offences	Three Offences	Four Offences	Five to 10 Offences	More than 10 Offences	Total
2005-06	82	31	7	7	4	-	131
2006-07	94	22	5	2	6	-	129
2007-08	83	29	8	7	3	-	130

Notes:

1. Incorporates an approximate mapping of sheriff courts into local authority areas.

2. Offences committed back to 1 April 1997.

3. Excludes High Court offences.

The total numbers of alcohol-related deaths in NHS Borders (1979 to 2007), are given in table 2 of the alcohol-related deaths section of the General Register Office for Scotland (GROS) website http://www.gro-scotland.gov.uk/statistics/deaths/alcohol-related-deaths/index.html.

Numbers of alcohol-related deaths in the Scottish Borders are shown in the following table for the age-groups and years requested (1999 to 2008):

Table 1: Alcohol-Related Deaths in the NHS Scottish Borders Area

	17 and Under	18 to 29	30 to 55	56 and over	All Ages
1999	-	-	9	*	*
2000	-	*	*	5	10
2001	-	-	7	6	13
2002	-	-	6	13	19
2003	-	-	6	6	12
2004	*	*	7	13	*
2005	-	-	*	10	*
2006	-	-	*	5	9
2007	-	-	11	12	23
2008	-	-	*	6	*

*Numbers less than five have not been shown, as these could be disclosive. “ Zero.

2008 figures are provisional.

Source: GROS

The total numbers of drug-related deaths in the NHS Borders (1996 to 2007) are shown in Table HB1 of Drug-related deaths in Scotland in 2007, published by GROS in August 2008 http://www.gro-scotland.gov.uk/statistics/publications-and-data/drug-related-deaths/index.html.

Numbers of drug-related deaths in NHS Borders age-groups and years requested (1999 to 2008) are shown in the following table:

Table 2: Drug-Related Deaths in the NHS Scottish Borders Area

	17 and under	18 to 29	30 to 55	56 and Over	All Ages
1999	-	-	-	-	-
2000	-	*	-	-	*
2001	-	-	*	-	*
2002	-	-	-	-	-
2003	-	-	*	*	*
2004	-	*	*	-	*
2005	-	*	*	-	7
2006	-	*	*	-	*
2007	-	*	*	-	*

Source: GROS.

Note: *Numbers less than five have not been shown, as these could be disclosive. “ Zero.

Information on patients admitted for excess alcohol consumption is not centrally available. However, information on patients admitted for all alcohol-related conditions has been provided instead.

The number of patients discharged for all alcohol-related conditions, by the age groups and years specified, are shown in the following tables:

Table 1: Number of patients discharged with an alcohol related diagnosis treated in Borders General hospital: 2003-04 to 2007-08:

Age group	2003-04	2004-05	2005-06	2006-07	2007-08
Under 15 yrs	23	14	17	16	15
15 - 18 yrs	35	22	34	40	54
19 - 21 yrs	14	22	15	26	29
21 yrs and over	328	350	358	438	453
Total	400	408	424	520	551

Source: Information Services Division Scotland.

Note: Data for 2007-08 is provisional.

Table 2: Number of patients discharged from psychiatric hospitals and mental illness units with an alcohol-related diagnosis by age group; treated within Borders General Hospital 2003-04 to 2006-07.

Age Group	2003-04	2004-05	2005-06	2006-07	Total
Under 15 yrs	-	-	-	-	-
15 - 18 yrs	-	-	-	-	-
19 - 21 yrs	-	-	-	-	-
22 yrs and over	*	*	*	*	10

Notes:

Data for 2006-07 is provisional.

A four year cumulative total has been provided in the final column.

*The other values were not shown due to the potential risk of disclosure. “ Zero.

Source Information Services Division Scotland.