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Last updated: 10 October 2025

SPCB 2025 Paper 42

Signed copies of the Annual Report and Accounts must be provided to the Auditor General for Scotland (AGS) before 30 November 2025 to meet the statutory deadline for laying the Accounts before Parliament.
Committee reports Date published: 25 March 2026

Net Zero, Energy and Transport Committee Session 6 Legacy Report - Climate Change Plan: scrutiny of the draft Plan

Secondly, the Scottish Government was left with an extremely narrow landing space to lay a draft Plan, have it considered by the Parliament in line with statutory deadlines, take account of the Parliament's views, as well as responses to its own concurrent consultation, and then lay a final and concluded Plan before dissolution.
Last updated: 11 June 2024

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Managers may invest a sum of money from their capital account or their income account in an interest-bearing account. 32.
Committee reports Date published: 9 December 2019

Scottish Biometrics Commissioner Bill Stage 1 Report - Conclusions

In all other aspects the Commissioner is accountable to the Parliament for the discharge of their statutory functions, save in the case of the drawing up or revision of the Code of Practice.
Last updated: 2 April 2025

SPBill64S062025

Accountable officer 20 (1) The Parliamentary corporation must designate the Commissioner or a member of the Commissioner’s staff as the accountable officer. 10 (2) The functions of the accountable officer are— 1 (a) signing the accounts of the expenditure and receipts of the Commissioner, (b) ensuring the propriety and regularity of the finances of the Commissioner, (c) ensuring that the resources of the Commissioner are used economically, efficiently and effectively, and 15 (d) where the accountable officer is not the Commissioner, the duty set out in sub-paragraph (3). (3) The duty referred to in sub-paragraph (2)(d) is a duty, where the accountable officer is required to act in a way that the accountable officer considers would be inconsistent with the proper performance of the functions specified in sub-paragraph (2)(a) to (c), 20 to— (a) obtain written authority from the Commissioner before taking the action, and, (b) send a copy of that authority as soon as possible to the Auditor General for Scotland. (4) The accountable officer is answerable to the Scottish Parliament for the performance of 25 the functions specified in sub-paragraph (2).
Last updated: 10 June 2024

Delegated Powers Climate Change Emissions Reduction Targets Scotland Bill

Part 2 makes provision in relation to emissions accounting. In particular, a new rule provides that carbon units surrendered as a result of the operation of an emissions trading scheme may not be credited or debited from a net Scottish emissions account for a period after 2016.
Last updated: 21 May 2025

AGS to ECYP 20 May 25

The PFA Act requires that the statutory report be laid in Parliament, alongside the accounts, and we are currently discussing with the Scottish Government when it will be able to lay the annual report and accounts and annual audit report.
Last updated: 14 November 2022

PE1964_A

The SPSO publishes an annual report and lays its strategic plan before Parliament, allowing for further scrutiny.
Committee reports Date published: 28 February 2024

Stage 1 Report on the Circular Economy (Scotland) Bill - Section 9(8) - Legislative procedure

The scrutiny process for these instruments entails? The Scottish Ministers must lay a draft set of regulations before the Scottish Parliament.
Committee reports Date published: 20 April 2017

Subordinate Legislation considered on 18th April 2017

The courts must take this rate into account, unless a party to an action shows that another rate would be more appropriate in the particular case.

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