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1.2 Structure of the Guide
The Guide is organised into five main Sections, as follows:
Section 1 The Introduction
Sets the scene and provides some reference material.
Section 2 Principles of Corporate Governance
Explains the broad principles to be followed in the conduct and management of public business.
Section 3 Roles, Responsibilities and Relationships
Outlines the roles and responsibilities of the Board as a corporate body and individual Board members and the key internal and external relationships that must be managed properly for the Board to operate successfully.
Section 4 Effective Financial Management
Describes and explains the requirements arising from the Public Finance and Accountability (Scotland) Act 2000 and the Scottish Public Finance Manual including the need to account for the use of public money and the safe keeping of public assets.
Section 5 Standards of Behaviour
Outlines the requirements of the Ethical Standards Act and explores some of the practical issues for public bodies, Boards and Board members.
How can this Guide help you to discharge your responsibilities as a Board member?
You will notice that Good Practice Checklists have been included at the end of most of the Sections in this Guide. These checklists are intended to be an aide memoire for you as a Board member to be able to assure yourself that the relevant controls, policies etc. are in place in your organisation. However, please recognise that there may be good reasons why some of the controls, policies etc. are not in place in your public body. It might therefore be advisable to discuss any concerns that you have, in relation to your organisation's compliance with the checklists, with the Chair of your public body.
And what next?
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