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SPICe briefings Date published: 9 September 2024

Local Government Finance: facts and figures 2024 - Budget gaps in 2024-25 and 2025-26

The following chart shows all council budget gaps in 2024-25 with data provided by the Accounts Commission: Chart 15: budget gaps in 2024-25 (£m), using Accounts Commission dataAccounts CommissionAccounts Commission. (2024).
Committee reports Date published: 14 May 2024

Stage 1 Report on the Social Security (Amendment) (Scotland) Bill - Purpose of the measures

It is the agency's responsibility to assess the levels of error and fraud in the benefits in its accounts. To do this it needs to have adequate arrangements in place to assess, monitor and report on fraud and error levels in the benefits that it pays out. […] Monitoring and publishing these estimates are an important element of the agency's public performance reporting, supporting its accountability to the Scottish Parliament and public.Audit Scotland, Written Evidence.
Committee reports Date published: 25 March 2021

Annual Report 2020-21 - Inquiries and reports

This is done under Section 22 of the Public Finance and Accountability (Scotland) Act 2000 These reports set out issues of concern, or interest, highlighted by the Auditor General in relation to the audit of the accounts of individual public bodies.
Committee reports Date published: 21 January 2019

Audit Scotland Budget Proposal for 2019/20 - Overview

These include the: impact of the UK autumn budget statement on Scottish budgets; Scottish Government’s public sector pay policy; timing of the implementation of the financial aspects of the Scotland Act 2016; impact of the United Kingdom leaving the European Union; and financial assumptions used to estimate International Accounting Standard 19 (IAS 19) defi...
Committee reports Date published: 29 May 2018

Stage 1 Report on the Scottish Crown Estate Bill - Transparency & Accountability

Transparency & Accountability In order to ensure Crown Estate Scotland assets continue to be managed to a high standard, the Scottish Crown Estate Bill includes a number of provisions designed to ensure transparency and accountability.
SPICe briefings Date published: 28 November 2017

Local Government Finance: Fees and Charges 2011-12 to 2015-16 - Fees and charges for services

Fees and charges for services Charging for services was explored by the Accounts Commission in its report, Charging for services: are you getting it right?
Official Report Meeting date: 11 January 2018

Public Audit and Post-legislative Scrutiny Committee 11 January 2018

There is, I presume, no legal or formal accounting requirement for the Government to bring the account into balance—it is a choice that is being made.
Last updated: 13 May 2024

Register of Interests for the Parliamentary Year 12 May 2016 to 11 May 2017

Remuneration and I am a principal of Alison A Harris Chartered Accountants, an accountancy practice (of 40 Gartcows Crescent, related undertaking Falkirk).
Official Report Meeting date: 30 September 2021

Constitution, Europe, External Affairs and Culture Committee 30 September 2021

Of course, Governments must be held accountable, but non-governmental organisations and private drilling companies are not held accountable.
Committee reports Date published: 11 March 2026

Delegated powers in the Children (Care, Care Experience and Services Planning) (Scotland) Bill (as amended at Stage 2)

Section 73A also requires the Scottish Ministers, before issuing or revising such guidance, to consult such persons as they consider appropriate, and to lay a copy of the guidance before the Scottish Parliament as soon as reasonably practicable after it is issued or revised.

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