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Publication - Publication

Scottish Government consolidated accounts 2016 to 2017

Published: 28 Sep 2017
Part of:
Economy, Public sector
ISBN:
9781788512800

Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office.

25 page PDF

435.9kB

25 page PDF

435.9kB

Contents
Scottish Government consolidated accounts 2016 to 2017
Scottish Ministers Direction By The Scottish Ministers

25 page PDF

435.9kB

Scottish Ministers Direction By The Scottish Ministers

in accordance with section 19(4) of the Public Finance and Accountability (Scotland) Act 2000

1. The consolidated statement of accounts for the financial year ended 31 March 2014 and subsequent years shall comply with the accounting principles and disclosure requirements of the edition of the Government Financial Reporting Manual ( FReM) which is in force for the year for which the statement of accounts are prepared.

2. The accounts shall be prepared so as to give a true and fair view of the net resource outturn, resources applied to objectives, recognised gains and losses and cash flows for the financial year, and of the state of affairs as at the end of the financial year.

3. This direction shall be reproduced as an appendix to the statement of accounts. The direction given on 17 January 2006 is hereby revoked.

Signed by the authority of the Scottish Ministers
Dated 4 August 2014


Contact

Enail: Alison Douglas, alison.douglas@gov.scot

Phone: 0300 244 4000 – Central Enquiry Unit

The Scottish Government
St Andrew's House
Regent Road
Edinburgh
EH1 3DG