Scottish Consolidated Fund Accounts: year ended 31 March 2021

Audited annual financial statements of the Scottish Consolidated Fund for the financial year 1 April 2020 to 31 March 2021.


Accounts Direction

Scottish Consolidated Fund

Direction by the Scottish Ministers

In accordance with Section 19(4) of the Public Finance and Accountability Scotland Act 2000

1. The Account of payments into and out of the Scottish Consolidated Fund for the year ended 31 March 2013 and subsequent years shall properly present those payments.

2. When preparing the accounts of the payments into and out of the Scottish Consolidated Fund for the year ended 31 March 2013 and subsequent years the Scottish Ministers shall comply with the accounting principles and disclosure requirements of the edition of the Scottish Public Finance Manual which was in force for that period.

3. The direction shall be reproduced as an appendix to the statement of accounts.

4. The direction given on 2 July 2004 is hereby revoked.

Signed by the authority of the Scottish Ministers

Dated 10 October 2013

Contact

Email: accountancyservicesunit@gov.scot

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