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Both coronavirus acts place a number of requirements on the Scottish ministers, including a requirement to “take account of any information about the nature and number of incidents” and a requirement to “explain in the report ... how the information was taken account of.”
Unfortunately, that was only 10 days before the laying date. The issue is process, rather than anything that might have a practical consequence if it was not done.
The auditor also qualified his regularity opinion in relation to that expenditure in the 2018-19 accounts. It is important to say that that does not affect any other aspects of Social Security Scotland’s annual report and accounts.
Questions and Answers
Date answered:
14 October 2019
In light of the commencement of section 6 of the Act on 19 September we will lay the proposed Strategy in the Scottish Parliament before 19 September 2020.
It depends on the nature of the public body or agency and their accounts or accountability arrangements with ministers, but organisations will report on how they have conducted themselves.