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Laid before the Scottish Parliament By the Scottish Ministers
September 2009
SG/2009/171
ISBN 978 0 7559 7669 0 (Web only publication)
This document is also available in pdf format (728k)

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
Local Government

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

THE SCOTTISH GOVERNMENT CONSOLIDATED ACCOUNTS

For the year ended 31 March 2009

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
• Local Government

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)
• Transport Scotland ( www.transportscotland.gov.uk)

Health and Wellbeing

• Mental Health Tribunal ( www.mhtscot.org)
• Scottish Housing Regulator ( www.scottishhousingregulator.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 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 24 September 2009.

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