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Following the introduction of the Home Owner and Debtor Protection (Scotland) Act 2010, the Accountant in Bankruptcy took steps to address concerns that LILA applications were not subject to enough scrutiny.
The minutes of 18 June, which were supplied to this committee just yesterday, show that the JEC noted a number of points, one of which is that“the accountability of HMRC would be enhanced by the appointment of the additional HMRC accounting officer who would be responsible for the Scottish Rate.
The Scottish Ministers are of the view that the matter of setting accounting periods and allowing for their adjustment is technical and administrative in nature and therefore that the negative procedure is considered appropriate.
That is part of the work of government and therefore it is open to scrutiny by our respective Parliaments. We are accountable to our ministers and they to their Parliaments, and the Scottish ministers are accountable to you.
That is not just good governance: it is essential accountability, and an accountability that was sorely missed in the case of Andrew Stoddart, who was a tenant farmer at Colstoun Mains in East Lothian for more than two decades.
Under the Scottish Public Services Ombudsman Act 2002, the Scottish Public Services Ombudsman is required to keep and prepare accounts in respect of each financial year in accordance with an Accounts Direction from Scottish Ministers.