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Laid before the Scottish Parliament By the Scottish Ministers December 2005
SE/2005/231
ISBN 0 7559 2845 8 (Web only publication)
This document is also available in pdf format (460k)

CONTENTS

Foreword to the Consolidated Accounts
Statement of Accountable Officer's Responsibilities
Statement on Internal Control
Report of the Auditor General for Scotland to the Scottish Parliament
Consolidated Summary of Outturn
Summary Consolidated Departmental Outturn Statement
Consolidated Departmental Outturn Statements:
Environment and Rural Affairs Department
Development Department
Education Department
Enterprise, Transport and Lifelong Learning Department
Finance and Central Services Department
Health Department
Justice Department
The Crown Office and Procurator Fiscal Service Outturn Statement
Administration Outturn Statement
Analysis of Major Variances
Consolidated Statement of Recognised Gains and Losses
Core Departments' Balance Sheet
Consolidated Balance Sheet
Consolidated Cash Flow Statement
Resources by Departmental Aims
Notes to the Accounts
Direction by the Scottish Ministers
Glossary

THE SCOTTISH EXECUTIVE CONSOLIDATED ACCOUNTS
For the year ended 31 March 2005

These accounts reflect the consolidated assets and liabilities and the results of all the entities within the Scottish Executive departmental accounting boundary as defined in the Resource Accounting Manual ( RAM). The Scottish Executive departmental accounting boundary consists of:

Core Departments:

• Environment and Rural Affairs Department
• Development Department
• Education Department
• Enterprise, Transport and Lifelong Learning Department
• Finance and Central Services Department
• Health Department
• Justice Department
• Executive Agencies:
• Scottish Agricultural Science Agency
• Scottish Fisheries Protection Agency
• Fisheries Research Services
• Communities Scotland
• Scottish Building Standards Agency (from June 2004)
• Office of the Scottish Charity Regulator
• Her Majesty's Inspectors of Education
• Historic Scotland
• Scottish Public Pensions Agency
• Student Awards Agency for Scotland
• Scottish Prison Service
• Scottish Court Service
• Accountant in Bankruptcy

The Crown Office and Procurator Fiscal Service

The NHS Bodies in Scotland responsible for the planning, promotion, commissioning and, following the dissolution of the remaining NHS Trusts in the year, delivery of health care.

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