The Scottish Government Non-Domestic Rating Account for the year ended 31 March 2022

Statement of Accountable Officer's Responsibilities

24. Under paragraph 6 of Schedule 12 to the Local Government Finance Act 1992, the Director-General Communities is required to prepare a statement of accounts for each financial year in the form and on the basis determined by Scottish Ministers. The accounts are prepared on a cash basis and must properly present the receipts and payments for the financial year and the balances held at year end.

25. The responsibilities of the Accountable Officer are described in the Memorandum to Accountable Officers from the Principal Accountable Officer published in the Scottish Public Finance Manual.