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Publication - Guidance

On Board: a guide for members of management advisory boards

Published: 3 Mar 2017
Part of:
Public sector
ISBN:
9781786528186

This guidance is for all those appointed by the Chief Executive to be a member of management advisory boards.

62 page PDF

2.2MB

62 page PDF

2.2MB

Contents
On Board: a guide for members of management advisory boards
Key Messages

62 page PDF

2.2MB

Key Messages

  • The Chief Executive is responsible for assurance that systems are in place to provide accurate and timely information to the Scottish Government or Scottish Parliament as part of the management of the Scottish Budget.
  • The Board's roles and responsibilities as set out in Guidance Note 3 cover the key elements of effective financial management - scrutinising financial reports and corporate plans as well as ensuring systems are in place for risk management and effective internal controls.
  • Where an organisation is responsible for expenditure, an Audit Committee must be established to advise the Chief Executive on internal control (including corporate governance) and audit matters.
  • The Accountable Officer of the public body is responsible for signing the accounts and ultimately responsible to the Scottish Parliament for their actions.
  • On completion of the external audit of the annual accounts, the appointed auditor sends a copy of the accounts and the audit opinion to the Auditor General, who may add a report of their own, before the body sends the accounts and reports to the Scottish Ministers or to the Scottish Parliament for formal laying before the Parliament.
  • The Public Audit and Post-legislative Scrutiny Committee of the Scottish Parliament uses reports of the Auditor General as the basis for conducting enquiries.

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