Scottish Government

Core Departments' Resource Accounts For the year ended 31 March 2003

Laid before the Scottish Parliament By the Scottish Ministers

SE/2003/323

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THE SCOTTISH EXECUTIVE

ACCOUNTS

For the year ended 31 March 2003

These accounts reflect the assets and liabilities and the results of the Scottish Executive Core Departments only. This consists of the seven internal Departments, supported by Administration.

• Environment and Rural Affairs Department
• Development Department
• Education Department
• Enterprise and Lifelong Learning Department
• Finance and Central Services Department
• Health Department
• Justice Department

Scottish Executive Consolidated Accounts are also published which include the core departments above, Executive Agencies and the Crown Office and Procurator Fiscal Service.

Contents

Foreword
Statement of Accountable Officer's Responsibilities
Statement on Internal Control
Certificate and Report of the Auditor General for Scotland
Summary of Outturn Statements
Summary Departmental Outturn Statement
Departmental Outturn Statements:
Environment and Rural Affairs Department
Development Department
Education Department
Enterprise and Lifelong Learning Department
Finance and Central Services Department
Health Department
Justice Department
Administration Outturn Statement
Analysis of Major Variances
Statement of Recognised Gains and Losses
Balance Sheet
Cash Flow Statement
Statement of Resources by Departmental Aims
Notes to the Accounts
Accounts Direction
Glossary of Terms