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I want to touch on where we are on the issue of whole-of-Government accounts. In “The 2022/23 audit of the Scottish Government Consolidated Accounts”, the Auditor General said: “The continuing absence of a full public sector account reduces the transparency and accountability over public spending, assets and liabilities in Scotland.”
As part of the consultation process, another important statement surfaced: that MSPs should be held to account for their behaviour towards their own staff in the same way that they would be held to account for their behaviour towards anyone else.
Sections 18 to 22: Accountability
Section 18 to 22 deal with the Commissioner’s accountability to the SPCB and the Parliament for the proper functions of their office, such as the development of strategic plans, budgets, accountable officer functions, accounts and audits and annual reports.
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Michael Paparakis, Policy and Bill Programme Manager from the Scottish Government, accompanying the Minister noted that the Accountant of Court and the SCTS have their own web pages and suggested that “it could be explored with them whether they can use those web pages to set out the complaints procedure with the accountant.
The Scottish Government is currently waiting for the UK Government to lay the necessary regulations to commence section 23 of the 2016 Scotland Act, which makes provision for heating expenses.