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Last updated: 8 February 2024

SPBill43S062024

Accounts and audit 20 (1) The Commissioner must— (a) keep proper accounts and accounting records, 20 (b) prepare in respect of each financial year a statement of accounts, and (c) send a copy of the statement to the Auditor General for Scotland for auditing. (2) The Commissioner must comply with any direction from the Scottish Ministers in relation to the matters mentioned in sub-paragraphs (1)(a) and (b). (3) The Commissioner must make the audited statement of accounts available, without 25 charge, for inspection by any person at all reasonable times.
Last updated: 14 November 2022

PE1964_A

The SPSO publishes an annual report and lays its strategic plan before Parliament, allowing for further scrutiny.
Last updated: 27 October 2023

SPCB 2023 Paper 57

Signed copies of the Annual Report and Accounts must be provided to the AGS before 30 November 2023 to meet the statutory deadline for laying the Accounts before Parliament.
Last updated: 4 September 2024

SPBill51S062024

A4 Budget-setting regulations 5 (1) The Scottish Ministers must, by regulations, set Scottish carbon budgets so that every year between 2026 and the net-zero emissions target year is covered by a budget. (2) A budget for a period— (a) may be set by expressing the prescribed number of tonnes of carbon 10 dioxide equivalent for the period either as a figure or as a method for 1 calculating a figure, and (b) may, in particular, be set by expressing the number as a proportion of the baseline multiplied by the number of years comprising the period. (3) The period covered by a Scottish carbon budget— 15 (a) is to be 5 years (for example 2026 to 2030), but (b) may be shorter in the case of the budget for the period that ends with the net-zero emissions target year. (4) In preparing a draft of regulations to be made under this section, the Scottish Ministers must have regard to— 20 (a) the target-setting criteria, and (b) the most up-to-date advice they have received from the relevant body. (5) As soon as reasonably practicable after laying...
Last updated: 4 September 2024

SPBill51ENS062024accessible

Carbon units purchased through carbon-trading schemes can be credited to the net Scottish emissions account for a period so as to reduce the account for that period, but this can only be done if regulations have been made under section 13A setting a limit on the amount of purchased carbon units that can be credited to the account (see section 13(5A) of the 2009 Act).
Last updated: 28 October 2022

SPCB 2022 Paper 58

Signed copies of the Annual Report and Accounts need to be provided to the AGS before 30 November 2022 to meet the statutory deadline for laying the Accounts before Parliament.
Last updated: 8 October 2021

SPCB2021Paper 054

Signed copies of the Annual Report and Accounts need to be provided to the AGS before 30 November 2021 to meet the statutory deadline for laying the Accounts before Parliament.
Last updated: 9 October 2024

SPICe Briefing for petition PE2114

How is the Care Inspectorate held to account? state that in their view, Both the petition and the BetterCareScotland website the Care Inspectorate is not currently adequately held to account for failing to identify risks during its inspections.
Committees Published: 16 December 2021

Lochaber Contingent Liability

Letter from the Minister for Business, Trade, Tourism and Enterprise to the Convener of 16 December 2021. Dear Kenneth With the laying of the Scottish Government’s Consolidated Accounts for 2020-21 in Parliament today I wanted to draw your attention to the increased accounting provision relating to the Lochaber guarantee, and provide some additional context and reassurance to the Committee that this does not impact the Scottish Government’s funding position in any way.
Last updated: 5 September 2023

Chamber_Minutes_20230905

(Scotland) Act 2016 The following documents were laid before the Parliament on 12 July 2023 and are not subject to parliamentary procedure— BBC Group Annual Report & Accounts 2022/23 (BBC/2023/01) laid by the BBC under the memorandum of understanding Big Lottery Fund (operating as The National Lottery Community Fund) Annual Report and Accounts 2022-2023 (SG/2023/145) laid under Section 34 and paragraph 21 of Schedule 4A of the National Lottery etc Act 1993 Ofcom Annual Report and Accounts 2022/23 for the period 1 April 2022 to 31 March 2023 (SG/2023/119) laid under paragraph 12(4) of Schedule 1 to the Office of Communications Act 2002 UK Statistics Authority annual report and accounts 2022/2023 (UKSA/2023/01) laid under section 27(2) of the Statistics and Registration Service Act 2007 The following document was laid before the Parliament on 13 July 2023 and is not subject to parliamentary procedure— Office of Gas and Electricity Markets (Ofgem) Annual Report and Accounts 2022-23 (SG/2023/150) laid under section 5 of the Utilities Act 2000 The following documents were laid before the Parliament on 17 July 2023 and are not subject to parliamentary procedure— British Tourist Authority trading as VisitBritain and VisitEngland Annual Report and Accounts for the year ended 31 March 2023 (SG/2023/125) laid under Section 88 of the Scotland Act 1998 Competition and Markets Authority Annual Report and Accounts for 2022/23 (CMA/2023/02) laid under the Enterprise and Regulatory Reform Act 2013, sch4 s14(3)(a) (as amended by the United Kingdom Internal Market Act 2020, s40(3)) National Heritage Memorial Fund Annual Report and Accounts 2022 – 2023 (SG/2023/98) laid under Section 88 of the Scotland Act 1998 The National Lottery Heritage Fund Annual Report and Accounts 2022 – 2023 (SG/2023/97) laid under Section 34(6) of the National Lottery etc.

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