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 account of the Scottish Consolidated Fund. The Scottish Consolidated Fund Accounts for the year ended 31 March 2021 can be accessed here. 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 Local Government Portfolio, including those relating to Non-domestic Rating.
Director General Communities