This search includes all content on the Scottish Parliament website, except for Votes and Motions. All Official Reports (what has been said in Parliament) and Questions and Answers are available from 1999. You can refine your search by adding and removing filters.
In terms of the £1.6 million over the development of the contract, the hardware and elements of the software development were capitalised and recorded in the annual accounts. The £1.6 million represents what was written off in the agency’s annual accounts.
Professor Smith, I was interested to read in your application that you are “interested in long-run fiscal sustainability and the importance of not being misled by public sector accountancy rules.” Who is being “misled by public sector accountancy rules”?
I have prepared the reports under section 22 of the Public Finance and Accountability (Scotland) Act 2000. I highlight at the outset that, in both cases, the external auditors gave unqualified opinions on the accounts of the organisations, which means that they are satisfied that the accounts provide a true and fair view of the bodies’ financial position.
Scottish Housing Regulator (“Annual Report and Accounts 2019-20”) At item 2, the committee will take evidence on the Scottish Housing Regulator’s annual report and accounts 2019-20.
As employees, they will still be accountable to local authorities. The proposals set accountability at local level to communities and other stakeholders including parents and pupils.
It is considerably different from the normal Government accounting and accounts. Indeed, there is to be a further change in the SORP, which, I am sad to say, will make the interpretation of accounts more confusing.