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Last updated: 1 April 2020

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P ART 5 D UTIES UNDER THE P UBLIC F INANCE AND A CCOUNTABILITY (S COTLAND ) A CT 2000 16 (1) The Scottish Ministers may by regulations make provision modifying the effect of the 25 Public Finance and Accountability (Scotland) Act 2000 as it applies to accounts that are required under section 19 or 20 of that Act for the financial year ending with 31 March 2021. (2) In particular, the regulations may make provision about— (a) the timescales in which accounts must be provided, 30 (b) the provision of information and documents by electronic means, (c) the manner in which accounts and any other relevant documents are to be published. 62 Coronavirus (Scotland) Bill Schedule 7—Other measures in response to coronavirus (3) The Scottish Ministers may by regulations provide that regulations made under sub- paragraph (1) are to apply (with or with without modification) to the financial year ending with 31 March 2022. (4) Before making regulations under this paragraph, the Scottish Ministers must consult the 5 Auditor General for Scotland. (5) Regulations under this paragraph— (a) must be laid before the Scottish Parliament as soon as practicable after they are made, and (b) cease to have effect at the end of the period of 28 days beginning with the day on 10 which they are made unless, during that period, they are approved by resolution of the Scottish Parliament. (6) In calculating the period of 28 days, no account is to be taken of any period during which the Scottish Parliament is— (a) in recess for more than 4 days, or 15 (b) dissolved. (7) If regulations cease to have effect as a result of sub-paragraph (5)(b), that does not— (a) affect anything previously done under the regulations, (b) prevent the making of new regulations.
Last updated: 20 February 2025

Budget_ChiefSecTreasuryToConvener_13Feb25

As I set out in my letter to the Interparliamentary Finance Committee Forum, I am keen to support your work, whilst also recognising the importance of Parliamentary accountabilities and that the UK Government is accountable to the UK Parliament for its tax and spending decisions. 3.
Last updated: 3 October 2022

SPBill18FMS062022accessible

The Scottish Ministers are required to review the provisions of the Bill at specified intervals and lay a report before Parliament on each review.
Last updated: 22 June 2021

CCEAC_Paper_3 legacy_paper

In order to enable the Parliament to effectively hold the Scottish Government to account when using the keeping pace power, the Act requires Scottish Ministers to lay reports (first in draft form for consultation and then a final version) before Parliament on the intended and actual use of the power.
Last updated: 3 November 2023

SPCB Minute 21 September 23

The SPCB noted the Report. SPCB Annual Report and Accounts 2022-23 – Paper 57 9. The SPCB approved the 2022-23 Annual Report and Accounts noting that they had been reviewed by the Advisory Audit Board and that Audit Scotland had advised that a clean audit opinion would be given on receipt of the signed accounts. 2 F inancial authorisations – Paper 58 10.
Last updated: 27 October 2023

SPCB minute 21 September 2023

The SPCB noted the Report. SPCB Annual Report and Accounts 2022-23 – Paper 57 9. The SPCB approved the 2022-23 Annual Report and Accounts noting that they had been reviewed by the Advisory Audit Board and that Audit Scotland had advised that a clean audit opinion would be given on receipt of the signed accounts. 2 F inancial authorisations – Paper 58 10.
Last updated: 4 February 2022

SPCB 2022 Paper 03

The SPCB is invited to note the 2020-21 annual report and accounts from Scotland’s Futures Forum.
Last updated: 26 August 2025

DFMCabSecEconGaelicToConvener_18Jul25

Before doing so, I must further reinforce my earlier comment that the final performance of the programme will not be known until the EC has finalised its review of the final accounts, this includes scrutiny from EC auditors who may raise further questions on the accounts.
Last updated: 14 November 2023

Minute 18 June 2020

Item 5: Finance Office AAB(JUN20)01 – Outline Annual Report and Accounts 2019/20 5.1 David McGill introduced the Parliament’s revised organisational structure, highlighting the new groupings of business areas based around function rather than size. • Andy Munro to circulate the revised organisational chart to AAB members. 5.2 Lis Craig then invited the AAB to comment on the SPCB’s 2019/20 Annual Report and Accounts template in advance of the draft accounts being made available to Audit Scotland.
Last updated: 11 June 2024

Planning (Scotland) Bill as Amended at Stage 2

Appeals 12 Infrastructure-levy regulations may— (a) establish a process for appealing against a decision— (i) that infrastructure levy is payable, or 10 (ii) about what the payable amount is, (b) provide that such an appeal is to be made to— (i) the Scottish Ministers, or (ii) a person appointed by them, (c) enable the person to whom such an appeal is made to set rules (or further rules, in 15 addition to those set by the regulations) about the conduct of the appeal, (d) in respect of such appeals— (i) prescribe fees, and (ii) make provision allowing expenses to be awarded. Accounting...

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