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Last updated: 28 October 2022

SPCB 2022 Paper 59

The treatment has already been agreed with Audit Scotland as part of the 2021-22 accounts audit process and this paper is therefore presented in tandem with the 2021-22 Annual Report and Accounts.
Last updated: 25 May 2022

20220525_LIDPInquiry_Additional submission from Alan McIntosh

This bank fee is applied in every case, even where the Bank Account Arrestment fails, as the funds in the account are less than the Protected Minimum Balance of £566.51.
Official Report Meeting date: 5 January 2022

Meeting of the Parliament (Virtual) 05 January 2022

Yes—it takes time, through the administrative processes, for the money to get into bank accounts, but such money will never get into the bank accounts of businesses in other parts of the UK, because it is not available.
Last updated: 12 July 2022

20220520GHugginsDDigital

The Public Finance and Accountability (Scotland) Act 2000 (“the PFA Act”) makes provision for Accountable Officers for the Scottish Administration as well as our related public bodies.
Last updated: 14 November 2023

Minute 27 September 2022

Item 4: Finance Office: SPCB Annual Report and Accounts 2021/22 AAB(SEP22)01 - SPCB Annual Report and Accounts 2021/22 4.1 Lis Craig introduced the report and highlighted the main changes to the draft already provided to AAB Members for comment and feedback. 4.2 The AAB endorsed the Annual Report and Accounts and recommended these to the SPCB and David McGill and the Chief Executive/Clerk, as the SPCB’s Principal Accountable Officer. 2 I tem 5: Audit Scotland AAB(SEP22)02 - ISA 580: Letter of Representation 5.1 Mark Taylor introduced the letter explaining its purpose and the requirement for this to be signed by the Principal Accountable Officer in accordance with auditing standards.
Last updated: 4 April 2023

Replacement EU Funds PAC to AGS 3 April 2023

However, you also indicated that you were working with the Accounts Commission and Audit Scotland to support the Committee’s interest in the transparency of replacement European Union funding.
Last updated: 10 May 2022

ScottishCanalsresponse5May2022

The Board noted that there would be no extension to the timing of these public sector accounts reporting changes. Further, the change to accounting under FReM was in line with an external audit recommendation.
Last updated: 8 May 2024

Scottish Canals AGS to PAC 29 April 2024

The accounts were also supported by a fixed asset register for the first time.
Last updated: 1 October 2024

SPCB Annual Report and Accounts 2021 22

The Principal Accountable Officer has prepared a statement of accounts in the form and on the basis set out in the Accounts Direction issued by Scottish Ministers.
Last updated: 7 October 2021

SPBill04PMS062021accessible

The outcome was that as local accountability would be achieved by the statutory duty to consult on, and publish, a good food nation plan and have regular progress reports there was no need to report to Scottish Ministers.

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