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SPICe briefings Date published: 9 November 2018

Local Government finance: the Funding Formula and local taxation income - Grant Aided Expenditure (GAE)

In the late 1980s/1990s, Ministers decided where the Government's key priorities lay, and the revised GAE sub service totals reflected those priorities.
Committee reports Date published: 1 October 2018

I won't see you in court: alternative dispute resolution in Scotland - The role of the court

However, this matter had been put on hold pending the Committee’s work on Simple Procedure and on lay representation. The work, which is restricted to the issue of what the court rules should require or recommend about the promotion of alternative dispute resolution options, is also now included in the Rules Rewrite Project and is being progressed under wor...
Committee reports Date published: 31 January 2017

Legislative Consent Memorandum on the Digital Economy Bill - Introduction

The draft motion, which will be lodged by the Cabinet Secretary for the Rural Economy and Connectivity is: "That the Parliament agrees that the relevant provisions of the Digital Economy Bill, introduced in the House of Commons on 5 July 2016, relating to the Scottish Ministers laying down fees and rules for the Lands Tribunal for Scotland in cases concerni...
Official Report Meeting date: 18 February 2026

Education, Children and Young People Committee 18 February 2026 [Draft]

That would ensure consistency, quality and accountability across all local authorities and third sector providers.
Official Report Meeting date: 11 November 2025

Finance and Public Administration Committee 11 November 2025

We have an evidence session later this morning on construction taxes. Can you account for why the LBTT receipts are lower?
Official Report Meeting date: 10 February 2022

Standards, Procedures and Public Appointments Committee 10 February 2022

I turn to my final question. Your annual report and accounts refer to planned activity that was suspended or postponed due to prioritisation of other work—understandably so.
Official Report Meeting date: 28 February 2018

Meeting of the Parliament 28 February 2018

Those are real examples from the Accounts Commission report. Let us not throw the baby out with the bath water.
News Published: 24 March 2026

New chair and new board member of Audit Scotland announced

Biographical information Bruce Cartwright CA takes up the role of Chair of Audit Scotland after eight years as Chief Executive Officer of the Institute of Chartered Accountants of Scotland. Recent roles also include Director and Chair of the Global Accountancy Alliance, Director Chartered Accountants Worldwide, the Consultative Committee of Accountancy Bodies and the Centre for Public Interest Audit.
Committees Last updated: 19 March 2024

The 2021/22 audit of the Scottish Government Consolidated Accounts

The 2021 22 audit of the Scottish Government Consolidated Accounts. The 2021 22 audit of the Scottish Government Consolidated Accounts.
Committee reports Date published: 5 June 2019

Stage 2 Report on the Climate Change (Emissions Reduction Targets) (Scotland) Bill - Interim Targets and accounting for emissions

They confirmed that their recommended interim targets are based on “future methods of accounting” i.e. they have taken into account the expected future changes to peatland methodology.

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