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Last updated: 13 June 2023

PE2004_D

The transparent reporting of all current and future financing costs will be considered as part of the Capital Accounting Review. This is a comprehensive review of capital financing and accounting arrangements for local authorities, utilising the expertise of CIPFA, LASAAC, COSLA, Audit Scotland and local authority Directors of Finance to develop improvements to capital financing and accounting by local authorities.
Last updated: 9 December 2022

NHS Highland AGS to PAC 8 December 2022

Details of safeguards applied to threats to independence   Significant matters in relation to going concern Views about the qualitative aspects of NHS Highland’s accounting and financial reporting practices, including  accounting policies, accounting estimates and financial...
Last updated: 9 November 2021

Chamber_Minutes_20211109

(Scotland) Act 2000 The following instrument was laid before the Parliament on 9 November 2021 and is subject to the negative procedure— Council Tax Reduction (Scotland) Amendment (No. 5) Regulations 2021 (SSI 2021/402) laid under section 113(3) of the Local Government Finance Act 1992 Other Documents The following documents were laid before the Parliament on 5 November 2021 and are not subject to parliamentary procedure— Scottish Land Commission Annual Report & Accounts...
Last updated: 10 March 2021

Revised explanatory notes at stage 2

Paragraph 16 requires Redress Scotland to keep accounts, and to prepare a statement of account for each financial year and send a copy to the Scottish Ministers.
Official Report Meeting date: 5 November 2024

Equalities, Human Rights and Civil Justice Committee 05 November 2024

There are two particular safeguards that can be used to make sure that ministers take account of equality impacts during the budget process.
Last updated: 8 September 2025

Quakers Wellbeing and Sustainable Development Scotland Bill

This institution would provide essential accountability mechanisms while offering Parliament enhanced capacity for evidence- based oversight.
Last updated: 10 December 2024

Scottish Human Rights Commission 10 December 2024

The Scottish Parliament has an essential role, both as a duty bearer under human rights law and as the accountability body here in Scotland for the actions of the State under devolved law, with the power to identify and direct action to address barriers to human rights.
Last updated: 19 June 2024

AGS to SCPA Repurpose Funds 10 April 2024

Yours sincerely Stephen Boyle Alan Alexander Accountable Officer and Board Chair Auditor General for Scotland pdf. application/pdf. 117307.
Last updated: 13 March 2024

Railways submission ORR 8 March 2024

As a regulator we operate within the framework set by UK legislation and are accountable through Parliament and the courts.
Last updated: 28 February 2024

Statement from the Scottish Fair Trade Forum for Economy and Fair Work Committee

These two key measures could increase accountability and transparency by allowing baselines to be set and comparisons to be made over time and between public bodies.

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