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Last updated: 15 November 2022

SPBill20DPMS062022accessible

The Bill is intended to increase transparency and accountability and maintain public trust and confidence in Scotland’s vital charity sector. 5.
Official Report Meeting date: 20 June 2023

Local Government, Housing and Planning Committee 20 June 2023 [Draft]

In line with the Chartered Institute of Public Finance and Accountancy accounting rules, local authorities must publish the amount of money that has been collected, the amount of money that has been used for administration every year and the performance of the scheme by reference to its objectives.
SPICe briefings Date published: 19 April 2024

Scotland's Commissioner Landscape - A Strategic Approach

The Office must lay a copy of the statement of accounts and of the Comptroller and Auditor General's report before the Assembly.
Last updated: 6 June 2025

SPBill73ENS062025accessible

Finally, for the purpose of the example, it is assumed that the levy-free allowance is set for the whole year under section 12 as 25 BCEs. Step Accounting Accounting Accounting Accounting Period 1 Period 2 Period 3 Period 4 1.
Last updated: 6 June 2025

SPBill73ENS062025

Nevertheless, an allowance of 15 will remain for the second accounting period, on the basis that only 10 were “used” for the first accounting period.
Official Report Meeting date: 6 December 2022

Delegated Powers and Law Reform Committee 06 December 2022

Does the committee wish to draw the instrument to the Parliament’s attention on reporting ground (j), for failure to comply with laying requirements? Members indicated agreement.
Official Report Meeting date: 26 April 2022

Delegated Powers and Law Reform Committee 26 April 2022

At the same time, is the committee content with the explanation that the Scottish Government has provided for the breach of the laying requirements? Members indicated agreement.
Last updated: 2 December 2021

SPCB 2021 Paper 067

Seeking comments from the SPCB prior to the laying of it’s Corporate Plan is a statutory requirement.
Official Report Meeting date: 28 October 2025

Delegated Powers and Law Reform Committee 28 October 2025

Is the committee content with the reasons provided for the failure to comply with the laying requirements? Members indicated agreement.
Last updated: 4 June 2024

SPBill49DPMS062024accessible

Where any of these powers are exercised, the Scottish Ministers must lay before the Scottish Parliament a report on their exercise of that power.

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