A separate statement is not given for the Non Domestic Rating Account as it is not the account of a separate entity but an extract of the Scottish Consolidated Fund Accounts  . The Governance Statement given by the Principal Accountable Officer for the accounts of the Scottish Consolidated Fund covers all of the receipts and payments relating to the Non Domestic Rating Account. I have provided assurances to the Principal Accountable Officer on the systems of internal control within the Education, Communities and Justice Portfolio, including those relating to Non Domestic Rating.
Director General Education, Communities and Justice
12 September 2018