Portfolios losses in 2015/16 and 2016/17 Consolidated Accounts: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002.

FOI reference: FOI/17/02386
Date received: 11 October 2017
Date responded: 17 October 2017

Information requested

You asked about : Page 44 of the Scottish Government Consolidated Accounts for the year ended 31 March 2017, and details the losses statements of the various Government portfolios for 2016/17 and 2015/16. You asked why some portfolios were unable to produce a loss statement for the consolidated accounts; if losses will be made publically available at a later and if so will they then be audited; for the loss statements of the Finance and the Constitution, Economy, Jobs and Fair Work, Communities, Social Security and Equalities, Environment, Climate Change and Land Reform and Culture, Tourism and External Affairs portfolios if they are now available; and if any of the losses either in 16/17 or in 15/16 concerned the direct action of ministers and for the details of these cases.


  1. The answer to your question is that for the Portoflios which have not recorded any losses, this is because there were no losses to report, and not that they were unable to provide the information.

  2. The information provided in the accounts is produced in accordance with accounting standards and guidance in the Scottish Public Finance Manual as to the definition of losses, and is audited as part of the audit of the SG Consolidated Accounts.

About FOI

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Please quote the FOI reference

Central Enquiry Unit
Email: ceu@gov.scot
Phone: 0300 244 4000

The Scottish Government
St Andrew's House
Regent Road

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