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Official Report Meeting date: 28 March 2012

Public Audit Committee 28 March 2012

I start by saying how grateful I am for the Accounts Commission’s understanding of Shetland Islands Council’s position; one accountant’s qualification is another accountant’s careful treatment of accounts.
Official Report Meeting date: 28 September 2011

Finance Committee 28 September 2011

Obviously, local authorities are democratically accountable; agencies are perhaps somewhat indirectly democratically accountable.
Committees Last updated: 30 March 2026

Protected Trust Deeds (Miscellaneous Amendment) (Scotland) Regulations 2024

Additional written evidence from The Institute of Chartered Accountants of Scotland. Written Submissions.
SPICe briefings Date published: 25 March 2026

Resources and Waste Common Framework - Why are common frameworks needed?

Frameworks will respect the devolution settlements and the democratic accountability of the devolved legislatures, and will therefore: be based on established conventions and practices, including that the competence of the devolved institutions will not normally be adjusted without their consent; maintain, as a minimum, equivalent flexibility for tailoring ...
Committee reports Date published: 27 February 2026

Net Zero, Energy and Transport Committee Report on the Draft Climate Change Plan - Annexe B - Legislative requirements for the Climate Change Plan

Annexe B - Legislative requirements for the Climate Change Plan Section 35 of the 2009 Act makes a number of specific requirements about what must be in a CCP; matters such as regional land use partnerships, fossil fuels, district heating, electric vehicles, a whole farm approach to emissions accounting, carbon capture and storage, and energy efficient hou...
SPICe briefings Date published: 12 February 2026

Children (Withdrawal from Religious Education and Amendment of UNCRC Compatibility Duty) (Scotland) Bill: Consideration prior to Stage 3 - Summary

Retrieved from https://www.ohchr.org/en/instruments-mechanisms/instruments/convention-rights-child [accessed 9 February 2026]: The Bill seeks to ensure that pupils' views are taken into account when parents/carers exercise their right to withdraw their child from religious observance (RO) and religious and moral education (RME).
Committee reports Date published: 16 January 2026

Inquiry into the harm caused by substance misuse in Scottish Prisons - Mental health and emotional distress

In an informal, private engagement session, former prisoners explained that they “used whatever was available” to quiet intrusive thoughts or manage panic when support was not available. Members agreed that these accounts illustrated the human cost of inadequate provision.
SPICe briefings Date published: 14 January 2026

Tertiary Education and Training (Funding and Governance) (Scotland) Bill: Consideration prior to Stage 3 - Overview of the Bill

Amendments agreed to at Stage 2 include: provision for a review of the SFC's credit-based funding model for colleges duties that are to be attached to the Scottish Ministers' funding of the SFC, including the SFC ensuring further and higher education institutions operate with transparency and accountability as a condition of funding a requirement for govern...
Committees Last updated: 13 January 2026

Information received by the committee

The Committee ran a call for views on the following themes: effective accountability and scrutiny mechanisms; criteria for creating new supported bodies and remit/powers of Commissioners; and barriers to sharing services and offices.
Committee reports Date published: 8 January 2026

Desecration of War Memorials (Scotland) Bill - Stage 1 Report - Finance and Public Administration Committee

uuId=854486099 Outwith FPAC’s consultation, COSLA stated that it would “urge caution” in the Financial Memorandum’s use of “2016/17 costings as an accurate starting point” in estimating costs for community payback orders “as it did not take into account staff costs, variation in length of support provided, supervision levels and other admin and management c...

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