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Last updated: 22 December 2022

SEPA AGS to PAC 20 Dec 2022

On 2 December 2022, the auditor provided a qualified opinion on the SEPA’s 2021/22 annual report and accounts. This recognises the disclaimer opinion in the prior year given that comparative financial figures for 2020/21 are included within the 2021/22 annual report and accounts.
Official Report Meeting date: 3 November 2021

Rural Affairs, Islands and Natural Environment Committee 03 November 2021

You suggest that local authorities are held to account because of the electoral cycle.
Last updated: 17 April 2024

Regulation of Legal Services Scotland Bill 15 April 2024

In terms of access to justice, this is of significant concern given the importance of public confidence in legal services and their regulation. Transparency and accountability In line with the Consumer Principles, we believe all bodies delivering statutory regulatory duties should be accountable and transparent.
Last updated: 21 March 2023

Chamber_Minutes_20230321

David McGill Clerk of the Parliament 21 March 2023 Appendix (Note: this Appendix does not form part of the Minutes) Committee Reports The following reports were published on 17 March 2023— Net Zero, Energy and Transport Committee, 5th Report, 2023 (Session 6): Report on the Legislative Consent Memorandum and Supplementary Legislative Consent Memorandum on the Energy Bill (UK Parliament legislation) (SP Paper 340) Criminal Justice Committee, 4th Report, 2023 (Session 6): The Crime (International Co-operation) Act 2003 (Designation of Participating Countries) (Scotland) Order 2023 [draft] (SP Paper 342) Finance and Public Administration Committee, 4th Report, 2023 (Session 6): Subordinate Legislation: The Budget (Scotland) Act 2022 Amendment (No.2) Regulations 2023 (SP Paper 343) Subordinate Legislation Negative Instruments The following instrument was laid before the Parliament on 20 March 2023 and is subject to the negative procedure— Scottish Local Government Elections Amendment Regulations 2023 (SSI 2023/81) laid under section 2(3)(b) of the Scottish Local Government Elections (Candidacy Rights of Foreign Nationals) Act 2022 Laid Only Instruments The following instrument was laid before the Parliament on 17 March 2023 and is not subject to any parliamentary procedure— Disclosure (Scotland) Act 2020 (Commencement No. 2) Regulations 2023 (SSI 2023/79 (C. 9)) laid under section 30(2) of the Interpretation and Legislative Reform (Scotland) Act 2010 Other Documents The following documents were laid before the Parliament on 20 March 2023 and are not subject to parliamentary procedure— Annual Report of the Investigatory Powers Commissioner - Statement by the Prime Minister on Monday 20 March (SG/2023/7) laid under Section 234(8) of the Investigatory Powers Act 2016 Annual Report of the Investigatory Powers Commissioner 2021 (SG/2023/6) laid under Section 234(8) of the Investigatory Powers Act 2016 Ayrshire College Board of Management Report and Financial Statements For the year ended 31 July 2022 (SG/2023/47) laid under Section 22(5) of the Public Finance and Accountability...
Last updated: 30 July 2019

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PART 1 CONSUMER SCOTLAND 5 Establishment 1 Consumer Scotland (1) A body corporate to be known as Consumer Scotland (in Gaelic, Luchd-Cleachdaidh Alba) is established. (2) Consumer Scotland has the functions conferred on it by or under this Act and any other 10 enactment. (3) Schedule 1 makes further provision about the status, membership, procedures and powers of Consumer Scotland. unctions F 2 The general function of providing consumer advocacy and advice 15 Consumer Scotland has the general function of providing consumer advocacy and advice with a view to— (a) reducing harm to consumers in Scotland, (b) increasing confidence among consumers in Scotland in dealing with businesses that supply goods and services to consumers, 20 (c) increasing the extent to which consumer matters are taken into account...
Last updated: 2 February 2024

Protocol on the handling of Committee business

The Public Audit Committee, however, is entitled to invite named officials in their capacity as accountable officers. 22. Where a committee takes oral evidence from officials, particularly when they are not accompanying a Minister, committee members should take into account in questioning the limits imposed on offici...
Last updated: 30 July 2019

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As a result of this, sections 19, 21 and 22 of the Public Finance and Accountability (Scotland) Act 2000 will apply to Consumer Scotland, meaning that it must prepare, lay and arrange auditing of its accounts in line with that Act.
Last updated: 17 December 2025

Chamber_Minutes_20251217

David McGill Clerk of the Parliament 17 December 2025 Appendix (Note: this Appendix does not form part of the Minutes) Committee Reports The following reports were published on 17 December 2025— Education, Children and Young People Committee, 10th Report, 2025 (Session 6): Stage 1 Report on the Children (Care, Care Experience and Services Planning) (Scotland) Bill (SP Paper 935) Criminal Justice Committee, 13th Report, 2025 (Session 6): Report on the Legislative Consent Memorandum for the Sentencing Bill (UK Parliament legislation) (SP Paper 941) Subordinate Legislation Affirmative Instruments The following instruments were laid before the Parliament on 17 December 2025 and are subject to the affirmative procedure— First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure and Composition) (Miscellaneous Amendment) Regulations 2026 [draft] laid under section 79(2)(c) of the Tribunals (Scotland) Act 2014 Scotland Act 1998 (Modification of Schedule 5) Order 2026 [draft] laid under paragraphs 1 and 2 of schedule 7 of the Scotland Act 1998 The following affirmative instrument was re-laid before the Parliament on 17 December 2025— Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2026 [draft] laid under paragraph 11 of schedule 3 of the Climate Change Act 2008 Other Documents The following documents were laid before the Parliament on 17 December 2025 and are not subject to parliamentary procedure— Accountant...
Last updated: 10 June 2024

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On 28 September 2016, it informed the Scottish Government that it had reviewed the classification of RSLs in Scotland and determined that they should be 1 classified as public bodies for the purposes of the national accounts (RSLs had previously been classified as private bodies in the national accounts).
Last updated: 6 December 2023

Judicial Factors Scotland Bill letter from Scottish Government

Recommendation 105 in the SLC’s report is that the Accountant may report serious misconduct or material failure, whereas the draft SLC Bill provided that the Accountant must report the misconduct (provided the Accountant has concluded there is some appreciable misconduct or fa...

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