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One of the challenges is that such considerations have to be taken account of at the design stage. We must think about how we will encourage the use of active transport when we plan the infrastructure.
I report directly to the First Minister and I am accountable to Parliament for the work that I have done day in and day out since I was appointed seven months ago.
Committee reports
Date published:
19 December 2025
Carnegie UK said that a commissioner could ensure “robust accountability and support measures for this legislation with the appropriate balance of hard and soft powers will be critical for successful implementation”.
Committee reports
Date published:
15 November 2024
meeting=16034 [accessed 24 October 2024]
Carnegie UK recognised that it can be challenging to align budgets to the National Outcomes with one of the impediments being the system of accountability in Scotland. It was suggested that for any public servant this is about their accountability for the expenditure of money and "There is a misalignment between what people feel held to accountable for and the long term vision."3Finance and Public Administration Committee. (2024, September 17).
The Clerk/Chief Executive, in the role as the Principal Accountable Officer, is accountable for ensuring:
The SPCB is appropriately advised so that it can make decisions that are affordable.
Later on, the statement says that there was not anything inappropriate in the accounts. The board, as part of its annual assurance process, writes to the Scottish Government, and that is the point at which the audit committee of any board should flag anything that it feels needs to be raised from the accounts.
The comparative study of international accounting published by ClimateXChange also noted the benefits of annual targets for comparison with international counterparts.
I believe that the emotional and welfare impact on the owner and, indeed, on the dog itself should be taken into account when a sentence is handed down.
I believe that the emotional and welfare impact on the owner and, indeed, on the dog itself should be taken into account when a sentence is handed down.