There are 66,527 results relating to "laying accounts"
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Committee reports
Date published:
25 March 2026
Legacy Report of the Scottish Commission for Public Audit, Session 6
The SCPA, while consisting of five MSPs, is not a parliamentary committee but a statutory body established under section 12 of the Public Finance and Accountability (Scotland) Act 2000.
The SCPA’s role is to—
examine Audit Scotland’s proposals for the use of resources and expenditure and report on them to Parliament.
appoint a qualified person to audit the accounts of Audit Scotland.
lay before the Parliament and publish a copy of Audit Scotland’s accounts and the auditor’s report on them.
appoint three of the five members of Audit Scotland’s board on such terms and conditions as the SCPA determines.
appoint one of these three members as chair of Audit Scotland’s board.
designate the Accountable Officer for Audit Scotland.
Official Report
Meeting date:
15 March 2022
Local Government, Housing and Planning Committee 15 March 2022
Separately, the draft regulations change the audit completion deadline for local government 2021-22 annual accounts, as requested by Audit Scotland, in order to address the continuing challenges resulting from the delay in auditing the 2019-20 and 2020-21 accounts.
Last updated:
17 December 2024
SPBill42BS062024
Accounts and audit 13 (1) The Board must— (a) keep proper accounts and accounting records, and (b) prepare annual accounts in respect of each financial year. 20 (2) The Board must send a copy of the annual accounts to the Auditor General for Scotland for auditing.
Official Report
Meeting date:
10 January 2023
Delegated Powers and Law Reform Committee 10 January 2023
Does the committee wish to welcome the fact that the Scottish Government intends to lay an amending instrument before the regulations come into force on 1 April 2023?
Last updated:
29 May 2024
UKSI Movement of Goods Northern Ireland to Great Britain etc Regulations 2024 of 14 May
Regulations 2024, as set out in the notification to the Parliament. The UK Government delayed the laying of the Movement of Goods (Northern Ireland to Great Britain) (Animals, Feed and Food, Plant Health etc.)
Last updated:
22 December 2021
Chamber_Minutes_20211221
(Scotland) Act 2008 Affirmative Instruments The following instruments were laid before the Parliament on 17 December 2021 and are subject to the affirmative procedure— Social Security Information-sharing (Scotland) Amendment Regulations 2022 [draft] laid under section 96(2) of the Social Security (Scotland) Act 2018 Disability Assistance for Working Age People (Scotland) Regulations 2022 [draft] laid under section 96(2) of the Social Security (Scotland) Act 2018 Negative Instruments The following instrument was laid before the Parliament on 17 December 2021 and is subject to the negative procedure— Food (Withdrawal of Recognition) (Miscellaneous Amendments) (Scotland) Regulations 2021 (SSI 2021/477) laid under section 48(3) of the Food Safety Act 1990 The following instrument was laid before the Parliament on 20 December 2021 and is subject to the negative procedure— Nutritional Requirements for Food and Drink in Schools (Scotland) Amendment Regulations 2021 (SSI 2021/481) laid under section 133(2) of the Education (Scotland) Act 1980 Laid Only Instruments The following instrument was laid before the Parliament on 17 December 2021 and is not subject to any parliamentary procedure— Social Security (Scotland) Act 2018 (Commencement No. 9) Regulations 2021 (SSI 2021/474 (C. 35)) laid under section 30(2) of the Interpretation and Legislative Reform Scotland) Act 2010 The following instrument was laid before the Parliament on 20 December 2021 and is not subject to any parliamentary procedure— Planning (Scotland) Act 2019 (Commencement No. 8) Regulations 2021 (SSI 2021/480 (C. 36)) laid under section 30(2) of the Interpretation and Legislative Reform Scotland) Act 2010 Other Documents The following documents were laid before the Parliament on 17 December 2021 and are not subject to parliamentary procedure— Scottish Government response to scrutiny report by the Scottish Commission for Social Security (SCOSS) SG/2021/384 laid under section 97(9) of the Social Security (Scotland) Act 2018 Scottish Legal Aid Board Annual Report and Accounts...
Last updated:
26 October 2022
letterfromMinister26Oct
The Scottish Government has sought to make, lay and bring into force this instrument as soon as possible.
Last updated:
20 March 2025
SPBill62S062025
(b) publish the report in such manner as they consider appropriate, and (c) lay a copy of the report before the Scottish Parliament. 5 (2) In this section, “reporting period” means— (a) the period of 5 years beginning with the day on which the community wealth building statement was first published, (b) each subsequent period of 5 years.
Last updated:
20 January 2026
SPBill57BS062026
SP Bill 57B Session 6 (2026) 2 Tertiary Education and Training (Funding and Governance) (Scotland) Bill Part 1—Functions of the Scottish Further and Higher Education Funding Council (4) The Scottish Ministers must, as soon as reasonably practicable after this section comes into force, publish the strategy and lay it before the Scottish Parliament. (5) The Scottish Ministers— (a) may, from time to time, revise the strategy, and 5 (b) must, as soon as reasonably practicable after doing so, publish any revised strategy and lay it before the Scottish Parliament. (6) In preparing or revising the strategy, the Scottish Ministers must consult— (a) the Council, (b) The Skills Development Scotland Co.
Last updated:
11 June 2024
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It is, therefore, necessary to ensure that both income and capital are properly accounted for. Managers are required, by section 32, to keep proper accounts and accounting records, and to prepare a statement of accounts for each financial year, separate from any other accounts and 18 T his document relates to the Scottish Crown Estate Bill (SP Bill 24) as introduced in the Scottish Parliament on 24 January 2018 records kept, and statements prepared, by the manager in any other capacity the manager may have.
