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Last updated: 24 November 2022

organic production provisional common framework

Controls include specific requirements and the responsibilities of operators including annual inspections, documentation, accounts and access to facilities. ● (EC) 1235/2008 – lays down detailed rules governing the importation of organic products by implementing article 32 and 33 of (EC) 834/2007.
Last updated: 8 September 2025

Letter from The Auditor General for Scotland and the Accounts Commission for Scotland Future Public

Once approved, the Code applies to all types of audit work carried out on behalf of the Auditor General for Scotland and the Accounts Commission. It applies to all sectors and all auditors, whether Audit Scotland or accountancy firm employees.
Last updated: 24 November 2022

Food Commission letter dated13 June 2022

Having these independent recommendations made public will increase accountability and scrutiny of the work of both Government and the Food Commission.
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.
Official Report Meeting date: 31 March 2022

Public Audit Committee 31 March 2022

That feels quite strong—it feels like accountability. In the context of accountability, my concern is that that would begin to produce confusion as to exactly who was responsible for delivery.
Last updated: 14 November 2024

NCS Bill marked up with proposed amendments

Validity of things done 7 The validity of anything done by a care board, its committees or sub-committees is not affected by— (a) a vacancy in its membership, (b) a defect in the appointment of a member, (c) the disqualification of a member after appointment. draft 2024-06-21 37 National Care Service (Scotland) Bill Schedule 1—Care boards: constitution and operation Part 4—Accountability P ART 4 A CCOUNTABILITY Accounts and audit 8 A care board must— (a) keep proper accounts and accounting records, (b) prepare in respect of each financial year a statement of accounts, and (c) send a copy of the statement to the Auditor General for Scotland for auditing.
Last updated: 28 January 2026

Historic Environment Scotland Timeline of Events

The Scottish Government is responsible for appointing an Accountable Officer for HES under the Public Finance and Accountability (Scotland) Act 2000.
Official Report Meeting date: 4 February 2020

Delegated Powers and Law Reform Committee 04 February 2020

Standing orders require the committee to draw the Parliament’s attention to any failure to respect the 28-day laying requirement. Does the committee therefore wish to draw the instrument to the attention of the Parliament under reporting ground (j) for failing to comply with that laying requirement?
Last updated: 17 September 2025

SPBill26BS062025

Accounts and audit 18 (1) The Commissioner must— 10 (a) keep proper accounts and accounting records, 1 (b) prepare in respect of each financial year a statement of accounts, and (c) send a copy of the statement to the Auditor General for Scotland for auditing. (2) The Commissioner must comply with any directions from the Scottish Ministers in relation to the matters mentioned in sub-paragraph (1)(a) and (b). 15 (3) The Commissioner must make the audited statement of accounts available, without charge, for inspection by any person upon request.
Last updated: 11 January 2024

SPCB 23 Paper 58

The treatment has already been agreed with Audit Scotland as part of the 2022-23 accounts audit process and this paper is therefore presented in tandem with the 2022-23 Annual Report and Accounts.

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