Scottish Government Consolidated Accounts: year ended 31 March 2022

Footnotes

1. Scotland Act 2016

2. Fiscal framework: agreement between the Scottish and UK Governments

3. Scottish Fiscal Commission Act 2016

4. Scottish Budget 2021 to 2022

5. Government Finance

6. Public bodies

7. Scottish Budget 2021 to 2022

8. A Fairer, Greener Scotland: Programme for Government 2021-22

9. National Performance Framework

10. Performance overview

11. Performance overview

12. Scottish Government website

13. Spring budget revision 2021 to 2022: supporting document

14. Ukraine humanitarian funding: letter from Minister for Culture, Europe and International Development

15. Best Start, Bright Futures: tackling child poverty delivery plan 2022 to 2026

16. Framework for Tax 2021

17. A National Mission with Local Impact: Infrastructure Investment Plan for Scotland 2021-22 to 2025-26

18. Infrastructure Investment Plan 2021-22 to 2025-26: Progress Report for 2021-2022

19. Evaluation of COVID-19 Business Support Measures in Scotland

20. Scottish Income Tax: 2018-19 policy evaluation

21. The Vision for Justice in Scotland

22. Reducing the Criminal Trials Backlog

23. Greater protection for child victims and witnesses

24. Cyber Resilient Scotland: strategic framework

25. Scottish Veterans Fund: beneficiaries

26. Armed Forces Third Sector Resilience Fund: beneficiaries

27. Scotland's Climate Assembly - recommendations for action: SG response

28. Climate change

29. Nature Restoration Fund (NRF) 2021 - successful projects

30. Recycling Improvement Fund

31. Ambitious future for rural Scotland

32. Farmer-led climate change groups

33. Sustainable and regenerative farming - next steps: statement

34. Scottish Rural Development Programme

35. Good Food Nation (Scotland) Bill

36. A plan for smart recovery

37. Investing in the food and drink sector

38. Local food for everyone – a discussion: consultation

39. Community Led Local Development

40. Rural Community Engagement Fund

41. A Blue Economy Vision for Scotland

42. Covid Recovery Strategy: for a fairer future

43. COVID-19 Inquiry

44. Scottish Public Finance Manual- Annex A: Business Investment Framework

45. Fiscal framework outturn report: 2022

46. Sustainable performance reports

47. Scottish Public Finance Manual - Background and applicability

48. Scottish Public Finance Manual - Accountability

49. Scottish Public Finance Manual - Governance Statements

50. Civil Service Code

51. Good governance standard for public services

52. Covid Recovery Strategy: for a fairer future - gov.scot (www.gov.scot)

53. Coronavirus (COVID-19): framework for decision making - assessing the four harms - gov.scot (www.gov.scot)

54. Housing Grants, Construction and Regeneration Act 1996 (legislation.gov.uk)

55. These include the SFBF payments made towards the start of the financial year plus the Omicron support delivered in 21/22. From the Omicron support funds, any funds that were delivered using direct verification or panel review of applications have not been included here. No other 21/22 FY schemes were assessed as high-risk by the internal Fraud Risk Assessment.

56. Coronavirus (COVID-19): summary of Scottish business support funding - gov.scot (www.gov.scot)

57. Coronavirus (COVID-19): Mobile and Home Based Close Contact Services Fund - applications and award by service type - gov.scot (www.gov.scot)

58. Coronavirus (COVID-19): Business Ventilation Fund experimental statistics - gov.scot (www.gov.scot)

59. Coronavirus (COVID-19) business support measures: evaluation - gov.scot (www.gov.scot)

60. National Performance Framework | National Performance Framework

61. NPF_Scotland's_Wellbeing_May2019.pdf (nationalperformance.gov.scot)

62. Scotland's Wellbeing: The Impact of COVID-19 - Summary | National Performance Framework

63. Scottish Public Finance Manual - Risk management

64. Orange Book

65. Scottish Public Finance Manual - Certificates of assurance

66. Investing in Scotland's Future: Resource Spending Review - gov.scot (www.gov.scot)

67. NHS healthcare standards: Board performance escalation framework - gov.scot (www.gov.scot)

68. Queen Elizabeth University Hospital/ NHS Greater Glasgow and Clyde Oversight Board: final report - gov.scot (www.gov.scot)

69. Scottish Public Finance Manual - Fraud

70. The National Fraud Initiative in Scotland 2022 (audit-scotland.gov.uk)

71. Fraud and irregularity 2021/22 | Audit Scotland (audit-scotland.gov.uk)

72. Scotland's economy: Supporting businesses through the Covid-19 pandemic | Audit Scotland (audit-scotland.gov.uk)

73. Scotland's financial response to Covid-19 | Audit Scotland (audit-scotland.gov.uk)

74. Cyber crime: A serious risk to Scotland's public sector | Audit Scotland (audit-scotland.gov.uk)

75. Civil Service Commission

76. Civil Service

77. Office of Manpower Economics

78. The final salary pension of a person in employment is calculated by reference to their pay and length of service. The pension will increase from one year to the next by virtue of any pay rise during the year. Where there is no or a small pay rise, the increase in pension due to extra service may not be sufficient to offset the inflation increase – that is, in real terms, the pension value can reduce from one year to the next.

79. Scottish Parliamentary Pension Scheme

80. Taking account of inflation, the CETV funded by the employer has decreased in real terms.

81. Civil Service Pension Scheme

82. 2015 Remedy (McCloud)

83. Equality Outcomes Mainstreaming - report-2021

84. Scottish Government People Survey

85. Equality outcomes and mainstreaming: report 2021

86. Scottish Government trade union facility time data