There are 66,443 results relating to "laying accounts"
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Committee reports
Date published:
31 May 2022
Net Zero, Energy and Transport Committee Report on The Companies Act 2006 (Scottish PublicSector Companies to Be Audited by the Auditor General for Scotland) Order 2022 - Consideration by the Net Zero, Energy and Transport Committee
In her opening statement, the Minister highlighted that the Scottish ministers are the sole shareholder of Scottish Rail Holdings and that the permanent secretary as principal accountable officer is not automatically able to appoint an accountable officer through a purely administrative exercise.
Committee reports
Date published:
9 March 2021
Standing Order Rule changes - Urgent questions to the Scottish Parliamentary Corporate Body - Selection criteria
The Bureau considers that any procedure, in its design or use, should take this into account.
The Committee therefore developed selection criteria which sought to take into account these views.
Committee reports
Date published:
21 May 2020
Protected Trust Deeds - Annex A - Minutes of Meetings
Protected Trust Deeds: The Committee took evidence from—
Richard Dennis, the Accountant in Bankruptcy and Agency Chief Executive, Kelly Donohoe, Head of Debt Arrangement Scheme and Trust Deeds, and Stacey Dunn, Trust Deed Team Leader, Accountant in Bankruptcy.
Committee reports
Date published:
7 November 2019
Looking ahead to the Scottish Government’s Draft Budget 2020-21: Valuing the Third Sector - Inquiry into third sector funding and accountability
Inquiry into third sector funding and accountability
This year the Committee has examined the delivery of national equalities and human rights outcomes more broadly.
Committee reports
Date published:
6 November 2019
Pre-budget scrutiny 2020-21 - Cairngorm Funicular Railway and HIE budget issues
Expenditure incurred by HIE during 2018-19 in relation to CMSL
ItemValueNotesHIE revenue expenditureHIE expenditure on professional legal and accountancy advice associated with establishing CMSL and considering options for the future financial sustainability of the ski resort£244,000HIE estimate of cost of staff time involved in dealing with Cairngorm situation£262,000Not an additional cost as staff were already employed by HIE, but an indication of resources devoted to dealing with the Cairngorm situation that could otherwise have been deployed elsewhereHIE capital expenditure HIE purchase of shares in CMSL£461,000Impaired to £46,000 in HIE accounts to reflect the lower valuation of CMSL at 31 March 2019 – this impairment has the effect of reducing the value of the shares in HIE’s balance sheetPurchase of snowmaking and snow-spreading equipment£1,000,000Approved October 2018 CMSL net expenditureExpenditure of CMSL less income generated by CMSL£561,000From establishment of CMSL in Dec 2018-end March 2019 (total expenditure of £804,000 less income of £243,000)An overspend of £2.3 million was authorised by Scottish Government during 2018-19 to cover costs relating to Cairngorm Mountain operations (the actual overspend across all HIE’s activities was £1.8 million).
Committee reports
Date published:
4 July 2019
Scottish National Investment Bank Stage 1 Report - Costs
Alan McFarlane told the Committee—
There will be red ink spilled in its annual reports and accounts every year until 2023. That is why I said at the beginning that, if you want long-term patient capital, you have to have long-term patient investors.iiOR, 7 May, Col 25
Also asked about the Bank’s break-even point of 2023/24, Andrew Castell from Par Equity stated bluntly “in government cash-accounting terms, I would say that there is not a hope”.
Committee reports
Date published:
29 May 2019
Report on the 2016/17 and 2017/18 Audits of NHS Tayside - Board governance
It said—
We note that while getting the right structures and processes in place is critical, ultimately the real impact of this work will rest on how these are used in practice to hold individuals and teams to account for discharging their responsibilities.1NHS Tayside Assurance and Advisory Group. (, December 2018).
SPICe briefings
Date published:
14 December 2018
Scottish Budget 2019-20 - Carbon Assessment
The Transport, Infrastructure and Connectivity portfolio has the next highest ratio – this area accounts for 7% of all spend but is responsible for 14% of carbon emissions.
SPICe briefings
Date published:
9 April 2018
Social Security (Scotland) Bill: Consideration prior to Stage 3 - Legal effect of the principles and charter
r=11344&c=2061546This appears to refer to the provision permitting courts and tribunals to take into account the principles (s.1A(1)), rather than the fact that the principles are not grounds for legal action in themselves (s.1A(2)).
Official Report
Meeting date:
12 March 2014
Finance Committee 12 March 2014
Accountants get more than their fair share of tax advisory work.
