The Scottish Government

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Laid before the Scottish Parliament
By the Scottish Ministers
September 2008

SG/2008/163

ISBN 978 0 7559 7248 7 (Web only publication)

This document is also available in pdf format (632k)

On 3 September 2007, the Scottish Executive was rebranded as the Scottish Government. Therefore, the term Scottish Government is used throughout the accounts when relating to activities undertaken by the organisation previously known as the Scottish Executive. For activities specifically relating to the period prior to the rebranding, the term Scottish Executive has been used.

These accounts reflect the consolidated assets and liabilities and the results of all the entities within the Scottish Government consolidation accounting boundary as defined in the Government Financial Reporting Manual ( FReM). The Scottish Government consolidation accounting boundary consists of:

Core Portfolios:

• Office of the First Minister
• Finance and Sustainable Growth
• Health and Wellbeing
• Education and Lifelong Learning
• Justice
• Rural Affairs and the Environment

Executive Agencies:

Office of the First Minister

• Historic Scotland ( www.historic-scotland.gov.uk)
  

Finance and Sustainable Growth

• Scottish Public Pensions Agency ( www.sppa.gov.uk)
• Scottish Building Standards Agency ( www.sbsa.gov.uk )
• Transport Scotland ( www.transportscotland.gov.uk)

Health and Wellbeing

• Mental Health Tribunal ( www.mhtscot.org)
• Communities Scotland ( www.communitiesscotland.gov.uk)

Education and Lifelong Learning

• Her Majesty's Inspectorate of Education ( www.hmie.gov.uk)
• Social Work Inspection Agency ( www.swia.gov.uk)
• Student Awards Agency for Scotland ( www.student-support-saas.gov.uk)

Justice

• Scottish Prison Service ( www.sps.gov.uk)
• Scottish Court Service ( www.scotcourts.gov.uk)
• Accountant in Bankruptcy ( www.aib.gov.uk)

Rural Affairs and the Environment

• Scottish Agricultural Science Agency ( www.sasa.gov.uk)
  
• Scottish Fisheries Protection Agency ( www.sfpa.gov.uk)
  
• Fisheries Research Services ( www.marlab.ac.uk)
  

Other Consolidated Bodies:

• The NHS Bodies in Scotland responsible for the planning, promotion, commissioning and delivery of healthcare.
• The Crown Office and Procurator Fiscal Service ( www.copfs.gov.uk)
  

These accounts have been authorised for issue by the Auditor General for Scotland on 25 September 2008.

LIST OF CONTENTS

Annual Report

Remuneration Report

Operating and Financial Review

Statement of Accountable Officer's Responsibilities

Statement on Internal Control

Report of the Auditor General for Scotland to the Scottish Parliament

Summary of Total Outturn

Summary Portfolio Resource Outturn Statement

Consolidated Portfolio Resource Outturn Statements:
Office of the First Minister
Finance and Sustainable Growth
Health and Wellbeing
Education and Lifelong Learning
Justice
Rural Affairs and the Environment

The Crown Office and Procurator Fiscal Service Outturn Statement

Administration Outturn Statement

Analysis of Major Variances

Consolidated Statement of Recognised Gains and Losses

Core Portfolios' Balance Sheet

Consolidated Balance Sheet

Consolidated Cash Flow Statement

Resources by Objectives

Notes to the Accounts

Direction by the Scottish Ministers

Glossary

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