There are 66,338 results relating to "laying accounts"
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Official Report
Meeting date:
17 December 2025
Public Audit Committee 17 December 2025 [Draft]
The Scottish Government’s annual consolidated accounts are a central part of its accountability to Parliament and the public.
Last updated:
16 June 2023
SPCB 2023 Paper 41
The SPCB is invited to agree that Ms Savage be appointed as the Accountable Officer from 17 June 2023. Accountable Officer Accountable Officer 4.
Last updated:
5 May 2023
SPCB 2023 Paper 29
Acting Commissioner and Accountable Officer Acting Commissioner 4.
Official Report
Meeting date:
4 October 2016
Delegated Powers and Law Reform Committee 04 October 2016
Does the committee wish to note that the first error is to be corrected by the laying of an amending instrument? Members indicated agreement.
Last updated:
8 May 2025
SPCB 2025 Paper 18
The Ombudsman is the Accountable Officer. The Accountable Officer is personally responsibility for the propriety and regularity of the public finances of their office, must sign the accounts and ensure that the resources of the office are used economically, efficiently and eff...
Official Report
Meeting date:
17 April 2024
Economy and Fair Work Committee 17 April 2024
I probably used the word “burdens”, because we are talking about trying to get access for small businesses, but when we discuss things with our suppliers, what we are trying to lay out—and what we do lay out within the supplier journey—is what we expect of them.
Last updated:
19 November 2024
SPBill40AS062024
P ART 5 5 A CCOUNTANT OF COURT Accountant of Court and Depute Accountant 35 Accountant of Court: appointment, remuneration and fees (1) The Scottish Courts and Tribunals Service (“the SCTS”) may appoint a person to the office of Accountant of Court only if the person is, in the opinion of the SCTS, 10 appropriately qualified or experienced in law and accounting. 1 (1A) The Scottish Ministers— (a) must from time to time review the criteria to be taken into account by the SCTS in appointing a person to the office of Accountant of Court under subsection (1), (b) may, by regulations, change the criteria if the Scottish Ministers consider it 15 appropriate to do so. (1B) Regulations under subsection (1A)— (a) may modify any enactment (including this Act), (b) are subject to the affirmative procedure. (2) Except as provided by any other enactment, the Accountant may not hold any other 20 office. (3) The SCTS may pay the Accountant such remuneration as the SCTS determines for carrying out the role of Accountant, and the Accountant is not entitled to receive any other remuneration in relation to the carrying out of that role. (4) The Accountant must charge a fee for anything done by the Accountant in connection 25 with the Accountant’s functions under this Act. (5) Fees charged under subsection (4) must— (a) be sufficient to cover any outlays reasonably incurred by the Accountant in connection with the Accountant’s functions under this Act, (b) other than fees charged under section 43(2), be met from the factory estate. 30 (6) Any sum received by the Accountant other than as remuneration, including any sum received by virtue of subsection (4), is to be accounted for in such manner as the SCTS may direct. (7) The Accountant may waive the right to recover a particular fee charged by virtue of subsection (4) if satisfied that it is unlikely to be recovered. 35 36 Depute Accountant (1) The SCTS may appoint a Depute Accountant to carry out the functions of the Accountant during any period when the Accountant is unable to do so, on such terms and conditions as the SCTS may determine. 23 Judicial Factors (Scotland) Bill Part 5—Accountant of court (2) A person may be appointed to the office of Depute Accountant only if the person is, in the opinion of the SCTS, appropriately qualified or experienced in law and accounting. (2A) The Scottish Ministers— (a) must from time to time review the criteria to be taken into account by the SCTS 5 in appointing a person to the office of Depute Accountant under subsection (1), (b) may, by regulations, change the criteria if the Scottish Ministers consider it appropriate to do so. (2B) Regulations under subsection (2A)— (a) may modify any enactment (including this Act), 10 (b) are subject to the affirmative procedure. 1 (3) During the period mentioned in subsection (1)— (a) the functions of the Accountant are to be carried out instead by the Depute Accountant, (b) anything that falls to be done in relation to the Accountant falls instead to be done 15 in relation to the Depute Accountant.
Last updated:
10 December 2024
SPBill40BS062024
Audit by Accountant 25 40 Audit by Accountant (1) Where the Accountant receives accounts prepared by a judicial factor by virtue of this Act the Accountant must audit the accounts in accordance with this section. (2) In auditing accounts prepared by a judicial factor the Accountant may— (a) examine such further information in relation to the accounts as the Accountant 30 considers appropriate, (b) if the Accountant considers it necessary or expedient to do, remit the accounts for auditing to such duly qualified persons as the Accountant may select. (3) Where the Accountant remits the accounts for auditing, the Accountant— (a) must supervise the audit, 35 (b) retains responsibility for the accuracy of the audit. (4) When an audit is complete, the Accountant must set out the results in a report and send a copy of the report to the judicial factor. 26 Judicial Factors (Scotland) Bill Part 5—Accountant of court (5) If in the course of the audit the Accountant or the person to whom the accounts have been remitted (as the case may be)— (a) comes to the view that some aspect of the accounts requires to be explained, then the judicial factor must be given an opportunity to provide the explanation before 5 the audit is completed, or (b) makes any correction to the accounts, then the Accountant (or the person), on being required to do so by the judicial factor, must explain the correction and the reason for making it. (6) Any costs incurred in remitting the accounts to a person under subsection (2)(b) are to 10 be met from the factory estate. 1 41 Audit by Accountant: objection and appeal (1) Subject to subsections (2) to (5)— (a) an audit completed in accordance with section 40, (b) the accounts to which the audit relates, and 15 (c) the report on the results of the audit, are conclusive. (2) The judicial factor to whom the report relates may lodge a written objection to the report with the Accountant within the period of 21 days beginning on the day on which the judicial factor receives of the report. 20 (3) The Accountant must consider any objection lodged under subsection (2) and, following that consideration, may— (a) amend the results and report of the audit in order to take account of matters raised in the objection, or (b) dismiss the objection. 25 (4) Where the Accountant dismisses an objection under subsection (3)(b) the judicial factor may require the Accountant to refer the objection for determination by the court which appointed the judicial factor. (5) The determination of the court in relation to an objection referred under subsection (4) is final and is conclusive against both the Accountant and the judicial factor. 30 Annual review 42 Annual review (1) As soon as reasonably practicable following the expiry of each reporting year, the Accountant must publish a review of the Accountant’s activities in relation to the relevant judicial factories in the relevant reporting year. 35 (2) The Scottish Ministers must, by regulations, prescribe— (a) the manner in which the review is to be published, (b) information which must be contained in the review, and (c) the definition of “reporting year” for the purposes of subsection (1). 27 Judicial Factors (Scotland) Bill Part 5—Accountant of court (3) The review may contain such other information as the Accountant considers appropriate. (4) Regulations under subsection (2) are subject to the negative procedure. (5) In this section, “relevant judicial factories” means each judicial factory which subsists at any time during the reporting year, irrespective of whether they came into being 5 before or after the coming into force of this section.
Last updated:
17 June 2025
Cab Sec_winter heating payment
It would be helpful for our work planning purposes if you could please confirm whether the Scottish Government intends to lay regulations to replace the Winter Heating Assistance (Pension Age) (Amendment) (Scotland) Regulations.
Last updated:
5 June 2025
Letter from Convener to DFMCSEG regarding CWB Bill
Why there is no parliamentary oversight of such guidance, such as laying it before Parliament, in light of the requirements to have due regard to the guidance under section 5(7) and section 10(1). 4.
