Information

Scottish Government Consolidated Accounts: year ended 31 March 2021

Annual report of the consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with International Financial Reporting Standards (IFRS). The Audit Scotland report on the accounts is also linked and is unqualified.


Footnotes

1 http://www.legislation.gov.uk/ukpga/2016/11/contents/enacted

2 http://www.gov.scot/Publications/2016/02/3623/0

3 http://www.legislation.gov.uk/asp/2016/17/contents/enacted

4 https://www.gov.scot/policies/government-finance/setting-the-scottish-budget/

5 www.gov.scot/Topics/Government/public-bodies

6 https://www.gov.scot/publications/scottish-budget-2020-21

7 https://www.gov.scot/publications/2020-21-summer-budget-revision/

8 https://www.gov.scot/programme-for-government

9 https://nationalperformance.gov.scot/

10 https://nationalperformance.gov.scot/measuring-progress

11 https://nationalperformance.gov.scot/measuring-progress/performance-overview?national_outcome=5

12 https://nationalperformance.gov.scot/measuring-progress/national-indicator-performance

13 https://www.gov.scot/

14 https://www.gov.scot/publications/coronavirus-covid-19-scotlands-strategic-framework-update-june-2021/documents/

15 https://www.skillsdevelopmentscotland.co.uk/publications-statistics/statistics/employability-fund/?page=1&statisticCategoryId=2&order=date-desc

16 https://www.socialsecurity.gov.scot/reporting/publications/scottish-child-payment-high-level-statistics-to-31-march-2021

17 https://www.socialsecurity.gov.scot/reporting/publications/child-winter-heating-assistance-winter-2020-2021

18 https://www.gov.scot/publications/job-start-payment-high-level-statistics-to-30-june-2021/

19 https://www.gov.scot/publications/closing-poverty-related-attainment-gap-report-progress-2016-2021/

20 https://nationalperformance.gov.scot/scotlands-wellbeing-impact-covid-19-summary

21 https://nationalperformance.gov.scot/scotlands-wellbeing-impact-covid-19

22 https://www.gov.scot/publications/fairer-greener-scotland-programme-government-2021-22/documents/

23 https://www.gov.scot/publications/covid-recovery-strategy-fairer-future/

24 https://www.gov.scot/publications/scottish-budget-2020-21/pages/1/

25 https://www.gov.scot/publications/scottish-budget-2020-21/pages/6/

26 https://www.gov.scot/publications/mental-health-scotlands-transition-recovery/

27 https://www.gov.scot/publications/best-start-five-year-forward-plan-maternity-neonatal-care-scotland/

28 https://www.gov.scot/publications/scottish-budget-2020-21/pages/7/

29 https://www.gov.scot/collections/chief-planner-letters/

30 https://www.webarchive.org.uk/wayback/archive/20200629122259/http:/www.gov.scot/publications/coronavirus-covid-19-safer-public-spaces-scotland-urban-centres-green-spaces/

31 https://www.transformingplanning.scot/news/news/digital-transformation-programme-launched/

32 https://community-funding-mapping-1-1-scotgov.hub.arcgis.com/

33 https://www.transformingplanning.scot/digital-planning/scotlands-digital-strategy-for-planning/the-published-strategy/

34 https://www.gov.scot/publications/scottish-budget-2020-21/pages/8/

35 https://pensions.gov.scot/

36 https://nationalperformance.gov.scot/scotlands-wellbeing-impact-covid-19-summary

37 https://www.gov.scot/publications/scottish-budget-2020-21/pages/9/

38 The UK Government referred certain provisions of the Bill to the Supreme Court on matters relating to legislative competence and the Court found those provisions to be outwith the powers of the Scottish Parliament. The Scottish Government remains committed to the incorporation into domestic law of the United Nations Convention on the Rights of the Child to the maximum extent possible, as soon as practicable.

39 https://www.gov.scot/groups/covid-19-children-and-families-collective-leadership-group/

40 https://www.gov.scot/publications/one-left-behind-next-steps-integration-alignment-employability-support-scotland/

41 https://www.gov.scot/publications/closing-poverty-related-attainment-gap-report-progress-2016-2021/

42 https://www.gov.scot/publications/funding-follows-child-national-standard-early-learning-childcare-providers-principles-practice/

43 https://www.skillsdevelopmentscotland.co.uk/publications-statistics/statistics/employability-fund/?page=1&statisticCategoryId=2&order=date-desc

44 http://www.healthscotland.scot/media/1786/provision-of-early-learning-and-childcare-and-parents-outcomes-an-evidence-brief.pdf

45 https://www.oecd.org/education/starting-strong-2017-9789264276116-en.htm; http://www.healthscotland.scot/media/1786/provision-of-early-learning-and-childcare-and-parents-outcomes-an-evidence-brief.pdf

46 https://www.inspiringscotland.org.uk/what-we-do/our-funds/thrive-outdoors/scottish-government-outdoor-clothing-fund/

47 https://education.gov.scot/media/e1ykcihd/promoting-and-developing-race-equality-and-anti-racist-education.pdf

48 https://www.gov.scot/publications/scottish-budget-2020-21/pages/10/

49 https://cashbackforcommunities.org/

50 https://www.gov.scot/publications/scottish-budget-2020-21/pages/11/

51 https://www.transport.gov.scot/media/49193/scotlands-road-safety-framework-to-2030.pdf

52 https://www.gov.scot/publications/scottish-budget-2020-21/pages/13/

53 https://forestryandland.gov.scot/what-we-do/timber-industry

54 https://forestryandland.gov.scot/what-we-do/who-we-are/corporate-information/corporate-performance-reports?highlight=corporate%20performance%20report

55 https://forestryandland.gov.scot/what-we-do/communities/community-asset-transfer-scheme

56 https://www.gov.scot/publications/scottish-budget-2020-21/pages/12/

57 https://www.netzeronation.scot/

58 http://marine.gov.scot/sma/

59 https://www.gov.scot/publications/scottish-budget-2020-21/pages/2/

60 https://www.gov.scot/publications/scottish-government-vision-trade/

61 https://www.gov.scot/publications/fair-start-scotland-annual-report-year-2/

62 http://www.aib.gov.uk/

63 https://www.gov.scot/publications/no-one-left-behind-funding-stream-equality-impact-assessment-summary/#:~:text=From%201%20April%202019%2C%20the%20Scottish%20Government%20will,finding%20and%20maintaining%20employment%2C%20reach%20their%20true%20potential

64 https://www.gov.scot/publications/scottish-budget-2020-21/pages/15/

65 https://www.gov.scot/publications/equally-safe/

66 https://www.gov.scot/publications/national-taskforce-human-rights-leadership-report/

67 https://www.socialsecurity.gov.scot/reporting/publications/corporate-plan

68 https://www.gov.scot/publications/job-start-payment-high-level-statistics-to-30-june-2021/

69 https://www.socialsecurity.gov.scot/reporting/publications/scottish-child-payment-high-level-statistics-to-31-march-2021

70 https://www.socialsecurity.gov.scot/reporting/publications/child-winter-heating-assistance-winter-2020-2021

71 https://www.socialsecurity.gov.scot/about/our-charter

72 https://www.gov.scot/publications/scottish-budget-2020-21/pages/2/

73 https://www.gov.scot/collections/coronavirus-covid-19-scotlands-route-map/

74 https://www.gov.scot/publications/scottish-budget-2020-21/pages/17/

75 for example FOI Reference: FOI/202100189799: https://www.gov.scot/publications/foi-202100189799/

76 Covid-19: Tracking the impact of Covid-19 on Scotland's public finances | Audit Scotland (audit-scotland.gov.uk)

77 https://www.gov.scot/publications/foi-202100239702/

78 https://www.gov.scot/publications/scottish-public-finance-manual/borrowing-lending-and-investment/annex-a-investment-in-businesses-by-scottish-ministers/

79 https://www.gov.scot/publications/fiscal-framework-outturn-report-2021/

80 https://www.gov.scot/policies/sustainable-performance/sustainable-performance-reports/

81 https://www.gov.scot/publications/scottish-public-finance-manual/background-and-applicability/background-and-applicability/

82 http://www.gov.scot/Topics/Government/Finance/spfm/Accountability

83 https://www.gov.scot/publications/scottish-public-finance-manual/governance-statements/governance-statements/

84 https://beta.gov.scot/publications/civil-service-code/

85 https://www.cipfa.org/policy-and-guidance/reports/good-governance-standard-for-public-services

86 https://www.legislation.gov.uk/asp/2000/1/contents

87 The following NXDs have been members of Corporate Board in the reporting period of the Accounts: Annie Gunner Logan; Linda McKay; Hugh McKay; Janet Hamblin (until August 2020) and Ronnie Hinds;

88 The Board Secretary has overall responsibility for the Scottish Government's Corporate Governance structures.

89 The four harms are as follows: direct health impact; wider health impacts; societal impacts; economic impacts and are set out in Covid-19: Scotland's Route Map - Framework for Decision making

90 https://nationalperformance.gov.scot/scotlands-wellbeing-impact-covid-19-foreword

91 https://www.legislation.gov.uk/ukpga/1996/53/contents

92 Experimental statistics are defined by the Code of Practice for Statistics as 'a subset of newly developed or innovative official statistics undergoing evaluation, that are published in order to involve users and stakeholders in the assessment of their suitability and quality at an early stage'. Types of official statistics – UK Statistics Authority

93 https://www.gov.scot/collections/coronavirus-covid-19-business-support-funding-statistics/

94 https://www.gov.scot/publications/coronavirus-covid-19-business-support-fund-grant-statistics/

95 https://www.gov.scot/collections/coronavirus-covid-19-business-support-funding-statistics/#adhocpublications

96 https://nationalperformance.gov.scot/

97 https://nationalperformance.gov.scot/sites/default/files/documents/NPF_Scotland%27s_Wellbeing_May2019.pdf

98 https://nationalperformance.gov.scot/scotlands-wellbeing-impact-covid-19-summary

99 https://www.gov.scot/Topics/Government/Finance/spfm/risk

100 https://www.gov.uk/government/publications/orange-book

111 https://www.gov.scot/Topics/Government/Finance/spfm/assurancecerts

112 https://www.gov.scot/publications/re-mobilise-recover-re-design-framework-nhs-scotland/

113 https://www.gov.scot/publications/winter-preparedness-plan-nhs-scotland-2020-21/pages/1/

114 https://www.gov.scot/news/ppe-action-plan/

115 https://www.gov.scot/news/protecting-patients-with-the-greatest-need/#:~:text=The%20Framework%20for%20the%20Clinical%20Prioritisation%20of%20Elective,appropriate%20COVID-19%20safety%20and%20priority%20measures%20in%20place

116 https://www.gov.scot/publications/winter-preparedness-plan-nhs-scotland-2020-21/

117 https://www.gov.scot/publications/nhs-scotland-redesign-urgent-care-first-national-staging-review-report-1-december-2020-31-march-2021/pages/7/

118 https://www.gov.scot/publications/mental-health-scotlands-transition-recovery/

19 https://www.publichealthscotland.scot/publications/covid-19-information-and-guidance-for-care-home-settings-adults-and-older-people/covid-19-information-and-guidance-for-care-home-settings-adults-and-older-people-version-24/

120 https://www.gov.scot/groups/independent-review-of-adult-social-care/#:~:text=On%201%20September%202020%20the%20First%20Minister%20announced,Social%20Care%20and%20Chief%20Executive%20of%20NHS%20Scotland

121 http://www.gov.scot/Topics/Government/Finance/spfm/fraud

122 https://www.audit-scotland.gov.uk/report/covid-19-emerging-fraud-risks

123 https://auditscotland.wordpress.com/2021/05/25/cyber-crime-a-serious-risk-to-scotlands-public-sector/

124 http://civilservicecommission.independent.gov.uk/

125 http://www.civilservice.gov.uk/

126 http://www.ome.uk.com

127 Scottish Parliamentary Pension Scheme | SPPA

128 www.civilservicepensionscheme.org.uk

129 https://www.civilservicepensionscheme.org.uk/members/mccloud-judgment/

130 https://www.gov.scot/publications/scottish-government-race-recruitment-retention-action-plan-instigation-change/pages/1/

131 https://www.gov.scot/publications/equality-outcomes-mainstreaming-report-2021-mainstreaming-report/

132 https://www.gov.scot/collections/scottish-government-people-survey/

133 https://www.gov.scot/publications/equality-outcomes-mainstreaming-report-2021-mainstreaming-report/

134 https://www.gov.scot/publications/facility-time-by-scottish-government-trade-union-representatives-2020-21/

135 http://www.audit-scotland.gov.uk/our-work/annual-audits

136 http://www.frc.org.uk/auditorsresponsibilities

Contact

Email: accountancyservicesunit@gov.scot

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