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Last updated: 8 September 2025

Letter from NZET Convener to Audit Scotland on future public audit model 3 September 2025

The Committee would therefore encourage both Audit Scotland and the Accounts Commission to consider the following in the review of the audit model and Audit Code of Practice: 1.
Last updated: 14 July 2025

AGS work programme AGS to PAC 14 July 2025

I note committee's interest in this area, which I have also shared with the Accounts Commission, and will indeed consider this in planning audit work beyond March 2026.
Last updated: 28 April 2025

CabSecNZE_response to letter regarding Petition 2123 22 April 2025

EU alignment As with the WHO guidelines, the review will take into account the updated EU Ambient Air Quality Directive.
Last updated: 23 May 2024

MTFS_CabSecFLGToConvener_22May24

Publishing on 20 June takes into account the required time for Cabinet and Accountable Officer processes underpinning these decisions to take place.
Last updated: 6 October 2023

NewDealwithLocalGovernment5October2023

. • Early conversations have taken place with Audit Scotland and the Accounts Commission Scotland to explore their role in this work. • Further work is expected over the coming months to deliver a robust shared programme with an outcomes and accountability framework as soon as possible.
Last updated: 26 October 2022

New vessels procurement AGS to PAC 6 Oct 2022

I will take the responses to these requests into account when deciding the scope of any audit work.
Last updated: 6 July 2022

Conveners Group to SPPA

. • However, Conveners were also aware of the need to balance this flexible way of working in a manner consistent with the critical role that committees play in supporting scrutiny and accountability to Parliament. • Therefore, a distinction may need to be drawn between committees in ‘information-gathering’ mode and those instances where committees are conducting parliamentary business which is either more politically contentious or where witnesses are being held to account.
Last updated: 2 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 30 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, 35 (b) the provision of information and documents by electronic means, Coronavirus (Scotland) Bill 61 Schedule 7—Other measures in response to coronavirus (c) the manner in which accounts and any other relevant documents are to be published. (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 5 ending with 31 March 2022. (4) Before making regulations under this paragraph, the Scottish Ministers must consult the Auditor General for Scotland. (5) Regulations under this paragraph— (a) must be laid before the Scottish Parliament as soon as practicable after they are 10 made, and (b) cease to have effect at the end of the period of 28 days beginning with the day on 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 15 which the Scottish Parliament is— (a) in recess for more than 4 days, or (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, 20 (b) prevent the making of new regulations.
Last updated: 28 January 2026

SG Con Accounts 24_25 AGS to PAC 27 Jan 2026

It would be based on any number of factors that a buyer would consider including the value of specialist assets, any future contract work and associated cash flows, and the skills and capacity of the workforce. our sincerely Ytephen Boyle SAuditor General for Scotland pdf. application/pdf. 89209. SG Con Accounts 24_25 AGS to PAC 27 Jan 2026.
Last updated: 18 November 2025

Chamber_Minutes_20251118

Limited Annual Report and Financial Statements for the year ended 31 March 2025 (SG/2025/285) laid under section 22(5) of the Public Finance and Accountability (Scotland) Act 2000 The following documents were laid before the Parliament on 17 November 2025 and are not subject to parliamentary procedure— Children’s Hearings Scotland: 'The Feedback Loop' - A Report by the National Convener on the implementation of Compulsory Supervision Orders for 1 April 2024 - 31 March 2025 (SG/2025/269) laid under section 181 of the Children’s Hearings (Scotland) Act 2011 Independent National Whistleblowing Officer: Compendium of Case Reports for November 2025 (INWO/2025/11) laid under sections 15(1) and 15(1A) of the Scottish Public Services Ombudsman Act 2002 Scottish Public Services Ombudsman: Compendium of Case Reports for November 2025 (SPSO/2025/11) laid under sections 15(1) and 15(1A) of the Scottish Public Services Ombudsman Act 2002 The following documents were laid before the Parliament on 18 November 2025 and are not subject to parliamentary procedure— Children and Young People's Commissioner Scotland, Annual Report and Accounts 2024-25, Year Ended 31 March 2025 (SG/2025/299) laid under section 10 (3) of the Commissioner for Children and Young People (Scotland) Act 2003 Scottish Legal Complaints Commission Annual Report 2024-25 (SG/2025/242) laid under section 16 (4) of Schedule 1 of the Legal Profession and Legal Aid (Scotland) Act 2007 Scottish Legal Complaints Commission Annual Report and Accounts - Year ended 30 June 2025 (SG/2025/243) laid under 15(2) of Schedule 1 to the Legal Profession and Legal Aid (Scotland) Act 2007 and section 22(5) of the Public Finance and Accountability Act 2000 Social Security (Scotland) Act 2018: Progress Report 2024 to 2025 (SG/2025/277) laid under section 20 and section 87 of the Social Security (Scotland) Act 2018 Social Security Scotland Annual Report and Accounts for the year ended 31 March 2025 (SG/2025/213) laid under section 22 of the Public Finance and Accountability (Scotland) Act 2000 and Part 15 of the Companies Act 2006 Statement of Reasons: The Representation of the People Act 1983 Remedial (Scotland) Order 2025 (SG/2025/298) laid under section 14(2)(b) of the Convention Rights (Compliance) (Scotland) Act 2001 Published by the Scottish Parliamentary Corporate Body All documents are available on For information on the Scottish Parliament contact the Scottish Parliament website at: Public Information on: Telephone: 0131 348 5000 or 0800 092 7500 www.parliament.scot/documents Email: [email protected] Live chat on parliament.scot You can write to us in any language or contact us using the Text Relay service or in British Sign Language through contactScotland-BSL. © Parliamentary copyright.

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