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Last updated: 5 August 2025

AS ARAccounts 202425

Other information in the annual accounts The accountable officer is responsible for the other information.
Last updated: 15 November 2023

SPBill38DPMS062023accessible

This power allows Scottish Ministers to set accounting periods and to require self-assessed SAT returns to be submitted and tax paid in relation to those accounting periods.
Last updated: 21 November 2023

Chamber_Minutes_20231121

David McGill Clerk of the Parliament 21 November 2023 Appendix (Note: this Appendix does not form part of the Minutes) Committee Reports The following report was published on 17 November 2023— Net Zero, Energy and Transport Committee, 17th Report, 2023 (Session 6): Net Zero, Energy and Transport Committee report on The Heat Networks (Heat Network Supply Target) (Scotland) Regulations 2023 [draft] (SP Paper 470) The following report was published on 20 November 2023— Finance and Public Administration Committee, 9th Report, 2023 (Session 6): Subordinate Legislation: The Budget (Scotland) Act 2023 Amendment Regulations 2023 [draft] (SP Paper 474) Subordinate Legislation Affirmative Instruments The following instrument was laid before the Parliament on 20 November 2023 and is subject to the affirmative procedure— Wine (Miscellaneous Amendment) (Scotland) Regulations 2024 [draft] laid under section 9(4) of the Agriculture (Retained EU Law and Data) (Scotland) Act 2020 Other Documents The following documents were laid before the Parliament on 17 November 2023 and are not subject to parliamentary procedure— Ayrshire and Arran Health Board Annual Report and Accounts...
Last updated: 11 August 2023

Audit Scotland Annual Report Alexander Sloan to SCPA 13 June 2023

All potential adjustments, which are not trivial, are discussed with the Accountable Officer. The decision as to whether to adjust the financial statements lies with the Accountable Officer as responsibility for the financial statements lies with the Accountable Officer.
Last updated: 25 April 2023

SPBill26ENS062023accessible

Paragraph 18 of schedule 1 requires the Commissioner to keep proper accounts and records, and prepare and send to the Auditor General for Scotland an annual statement of accounts.
SPICe briefings Date published: 24 August 2017

Civil Litigation (Expenses and Group Proceedings) (Scotland) Bill - Terminology

There are court rules setting out when lay representatives may have rights of audience.
Official Report Meeting date: 20 January 2022

Public Audit Committee 20 January 2022

The £40 million refers to money that has already been spent plus accruals made in the Crown Office’s accounts that have been brought into SG accounts.
Committee reports Date published: 5 December 2022

Instruments considered by the Delegated Powers and Law Reform Committee during the first quarter of the Parliamentary Year 2022-23

This quarter saw a lower number of instruments being reported under reporting ground (j) (breaching of laying requirements). There were 7 compared with 10 in the previous quarter.
Official Report Meeting date: 4 October 2023

Criminal Justice Committee 04 October 2023

I will follow on from John Swinney’s questions about accountability. Can one postholder do all this—hold the Lord Advocate to account, hold the legal profession to account and hold the court to account?
Questions and Answers Date answered: 8 May 2019

S5W-22748

The Scottish Government does not have ownership of these plans and it would be for each individual NDPB, (if asked) to decide whether they would lay their plans in SPICe. It is not for the Scottish Government to lay these plans in SPICe.

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