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SCOTTISH EXECUTIVE

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*Financial Issues Advisory Group Report*

PRINCIPLES OF THE SCOTTISH PARLIAMENT'S FINANCIAL PROCEDURES: FINAL REPORT BY THE FINANCIAL ISSUES ADVISORY GROUP
		Publisher The Scottish Office

CONTENTS

1. EXECUTIVE SUMMARY
List of Recommendations

2. INTRODUCTION
Background
Approach
Terminology
Legislative requirements
The existing system

3. BUDGETARY PROCEDURES
The Budget Process
The Roles of the Parliament and Executive
Committees
Parliamentary Consideration
Parliamentary control through Budget Procedures
Tax Varying Powers
Rights of Amendment
Three stage framework
Budget Documentation
Interim Spending Approval
In-Year Changes
Executive Discretion in Relation to In-Year Changes
Primary versus Secondary legislation

4. ACCOUNTING ARRANGEMENTS
Resource Accounting
Resource Budgeting
Style and Presentation of Accounts
Timing Issues

5. ACCOUNTABILITY

6. AUDIT ARRANGEMENTS
Role of Committees in relation to audit
Statutory Audit of Financial Statements
Audit of Regularity and Propriety
Value for Money Audit
Performance Management
NHS Audit
Approach
Rights of Access
Delivery of audit functions
Audit Delivery
Appointment of the Auditor General for Scotland
Auditor General's Salary
The Public Accounts Commission

7. OTHER ISSUES
Contingent liabilities
Resource consequences of policy legislation
Temporary spending power for the Executive
The Scottish Parliamentary Corporate Body
Monitoring and control of administrative expenditure
Detailed oversight of financial procedures
MSP Training

ANNEXES

ANNEX A Glossary of Terms

ANNEX B List of FlAG Members

ANNEX C The Annual Budget Process

ANNEX D The Westminster System

ANNEX E Budget Documentation

ANNEX F Resource Accounting and Budgeting

ANNEX G Nolan Principles and the Public Audit Model

ANNEX H The Role of the Accounts Commission and the National Audit Office

ANNEX I Consultation Paper on the Future of the Public Audit Service in Scotland - Summary of Responses

ANNEX J The Public Accounts Commission

ANNEX K The Scottish Parliament's Financial Arrangements: Schedule of Tasks to 1 April 2000

ANNEX L The Responsibilities of an Accounting Officer

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