There are 65,848 results relating to "laying accounts"
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SPICe briefings
Date published:
6 March 2026
Assessing the council tax against the principles of "good" tax policymaking - Introduction
For local authorities, council tax is a key piece of financial machinery, providing some degree of fiscal autonomy and flexibility whilst strengthening local democracy by providing an accountability mechanism to their electorate.
Committee reports
Date published:
19 February 2026
Delegated powers in the Scottish Parliament (Recall and Removal of Members) Bill (as amended at Stage 2) - Review of the additional and revised delegated powers
This clarification responds to issues raised during Stage 1 regarding transparency and accountability within the recall process.
Finally, a new section 21A was inserted at Stage 2, which provides that regulations under section 21 will be subject to a requirement to consult the Electoral Commission.
SPICe briefings
Date published:
29 January 2026
Intergovernmental activity update Q4 2025 - Interministerial meetings
In relation to the Fishing and Coastal Growth Fund, the minutes state:
Ministers from the Scottish Government and DAERA [Department of Agriculture, Environment and Rural Affairs of Northern Ireland] voiced concerns about the methodology used to calculate the amount of funding allocated, which they felt did not take sufficient account of the sector size in S...
Committee reports
Date published:
19 January 2026
Audit Scotland Budget Proposal for 2026/27 - Overview of the 2026/27 budget proposal
Retrieved from https://www.parliament.scot/-/media/files/scottish-commission-for-public-audit/2025/audit-scotland-budget-proposal-2026_27-to-scpa-2-dec-2025.pdf
In Audit Scotland's letter to the Commission, the Auditor General for Scotland (AGS) explains that through the budget, Audit Scotland will deliver—
...annual audits of circa 230 public sector bodies and accounts, approximately 30 performance audits on key issues and service, independent and objective assurance over public spending, and work that drives improvements in public services.1Audit Scotland. (2025, December 2).
Committee reports
Date published:
9 January 2026
Standing Order Rule changes - lodging deadlines for public bills - Annexe A - Letter from Parliamentary Bureau
Any comments or concerns expressed to clerks by individual Members during the period of the temporary change would also be taken into account. A key assessment will be whether this change has resulted in Daily Lists being circulated at an earlier point (in comparison to the time lists of equivalent volume of amendments had been circulated earlier in the ses...
Committee reports
Date published:
21 December 2025
Report on the Cost-effectiveness of Scottish Public Inquiries - Use of interim reports
The Deputy First Minister referred to the ‘modular’ approach taken by UK Covid-19 Inquiry and the interim report which she said “came with very clear timescales attached and with an obligation on me to report back to the chair and, as someone who is accountable to Parliament, to identify the recommendations that we accepted and those that we did not, and to...
Committee reports
Date published:
17 December 2025
Stage 1 Report on the Children (Care, Care Experience and Services Planning) (Scotland) Bill - Profit limitation
Scottish Ministers must also take into account: ◦ the well-being of children looked after by local authorities ◦ the interests of local authorities ◦ the interests of care providers, including their ability to make a profitiiScottish Parliament. (2025, August 25).
SPICe briefings
Date published:
10 December 2025
Schools (Residential Outdoor Education) (Scotland) Bill - Briefing Prior to Stage 3 - Stage 1
In exercising our responsibility and demonstrating accountability for the appropriate and diligent management of the Scottish budget, Scottish Ministers can and will only lodge a Financial Resolution if and when affordability of the provisions – and other practical implementation challenges – can be addressed, up to 6 months following the conclusion of Stag...
SPICe briefings
Date published:
18 November 2025
Digital Assets (Scotland) Bill - Protection for innocent acquirers of these digital assets
Retrieved from https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/digital-assets-scotland-bill/introduced/spbill75pms062025accessible.pdf [accessed 8 October 2025] which accompanies the Bill states (paragraph 59):
"... the characteristics of digital assets, including pseudonymity and the potential ease of transfer (with the ability for transfers to occur on multiple occasions within very short periods of time) require to be taken into account...
SPICe briefings
Date published:
4 November 2025
Lived experience in the Scottish Parliament: three case studies - Lessons to draw from the case study
However, it is important to recognise the power dynamics and differentials between the two groups of people contributing their lived experience to the scrutiny process and to consider the extent to which this needs to be accounted for when considering the recommendations put forward by the different groups.
