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Official Report Meeting date: 17 January 2006

Subordinate Legislation Committee, 17 Jan 2006

Although the regulations are correct in terms of the current accounting standard, it would seem that the Executive's intention was that the regulations would also apply to any future accounting standard.
Committee reports Date published: 18 November 2025

Pre-Budget scrutiny 2026-27: future social security spending in Scotland

Proportionate universalism Taking such considerations into account, the PIC suggested that it does not need to be a binary choice between universalism and targeting, and that these mechanisms are instead suited to different purposes.
Committee reports Date published: 19 June 2025

Report on the Scottish Budget process in practice

Written submission, Institute of Chartered Accountants. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?
SPICe briefings Date published: 4 September 2023

Visitor Levy (Scotland) Bill

The Bill requires local authorities to keep a separate account for any visitor levy scheme, "crediting it with the amount of money received under the local authority's scheme, and debiting from the account the expenses of operating the scheme"1Scottish Government. (2023).
SPICe briefings Date published: 12 September 2019

Mainstreaming nature - international approaches to biodiversity conservation

Target 2 By 2020, at the latest, biodiversity values have been integrated into national and local development and poverty reduction strategies and planning processes and are being incorporated into national accounting, as appropriate, and reporting systems.
Committee reports Date published: 15 May 2018

Report on the Consultation on the Scottish Government's Draft National Outcomes

The NPF provides a way to hold the Scottish Government to account against its own stated aims, and to scrutinise whether the underlying policy and measures are joined up.
Official Report Meeting date: 29 September 2010

Rural Affairs and Environment Committee 29 September 2010

For that reason, the proposals to retain the current close seasons are pragmatic and take into account the welfare and protection of the resource.
Official Report Meeting date: 20 January 2010

Plenary, 20 Jan 2010

The Office of Rail Regulation provided a determination that accounts for all the spending of the regulated asset base up to 2014.
Official Report Meeting date: 28 January 2009

Plenary, 28 Jan 2009

I think that that can work.If the Budget (Scotland) (No 2) Bill does not come into force on 1 April, there are emergency provisions in section 2 of the Public Finance and Accountability (Scotland) Act 2000. Those provisions will come into play, and the allocations from the previous year will move forward.
Official Report Meeting date: 19 March 2008

Economy, Energy and Tourism Committee, 19 Mar 2008

As I said, because the event is all outdoors and is held in the winter, health and safety must be taken into account, and that happens at the expense of the programme.

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