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Public Sector (Consolidated Accounts) To ask the Scottish Government when it will produce consolidated accounts for the whole public sector in Scotland.
The Delegated Powers and Law Reform Committee has considered these instruments and reported SSI 2020/455 in respect of the failure to lay the instrument in accordance with laying requirements, and on the general reporting ground, due to text being included in error in regulation 5(2)(c).
Because it was laid before the Parliament on 11 June and comes into force on 28 June, it does not respect the requirement that at least 28 days should elapse between the laying of an instrument that is subject to the negative procedure and the date on which it comes into force.
Therefore, the requirement that at least 28 days should elapse between the laying of a negative instrument and the coming into force of that instrument has not been respected.
When a drafting error is identified in an instrument that has been laid in draft, the committee tends to recommend that the instrument should be withdrawn and relaid with the error corrected. If there is no time for re-laying, there is the option of laying an amending instrument.
A significant part of Parliament’s job is to hold Government to account, and the way in which it chooses to do that, and the format that it uses for that, should be up to Parliament.