Part 1 - Account Direction
Non-domestic Rating Account
Direction by the Scottish Ministers
1. The Scottish Ministers, in pursuance of paragraph 6(1) of Schedule 12 to the Local Government Finance Act 1992, hereby give the following direction.
2. The account which it is the duty of the Scottish Ministers to prepare in respect of the financial year ended 31 March 2014 and in respect of any subsequent financial year, shall comprise:
2.1. a foreword;
2.2. a receipts and payments account;
2.3. a statement of balances; and
2.4. notes to the account.
3. The account shall properly present the receipts and payments for the financial year and balances at the financial year-end, and shall be drawn up in such a form as will enable the information described in the attached schedule to be separately identified.
4. The Scottish Ministers shall send copies of the account to the Auditor General for Scotland as soon as possible after the end of the financial year, and in any case not later than 30 September in each year
5. This direction shall be reproduced as an appendix to the statement of accounts. The direction given on 23 November 2001 is hereby revoked.
Signed by the authority of the Scottish Ministers
Dated 18 June 2014
Part 2 – Schedule to Account Direction
6. The foreword shall, inter alia:
6.1. describe the statutory background to the account;
6.2. provide a review of the year of account; and
6.3. provide details of any future developments affecting the account.
Receipts and payments account
7. The receipts and payments account shall show, inter alia:
7.1. The total contributions received, analysed between:
7.1.1. contributions from levying authorities; and
7.1.2. additional rates collected in respect of prior years.
7.2. The total distributions made, analysed between:
7.2.1. amounts redistributed to levying authorities in the current year; and
7.2.2. repayments of excess contributions made in previous years.
7.3. the surplus of contributions over amounts distributed in the year or, if appropriate, the surplus of the amounts distributed over the contributions for the year.
7.4. corresponding amounts for the previous financial year.
Statement of balances
8. The statement of balances shall show:
8.1. the balance at the beginning of the financial year (described as "Balance at 1 April 20……");
8.2. the surplus of the contributions over the amounts distributed or, if appropriate, the surplus of the amounts distributed over the contributions for the year;
8.3. the balance at the end of the financial year (described as "Balance at 31 March 20……");
8.4. corresponding amounts for the previous financial year.
Notes to the account
9. The notes to the accounts shall give, inter alia:
9.1. an explanation of the arrangements for the audit of the account, the treatment for netting-off amounts due to and from levying authorities and the treatment of surpluses and deficits;
9.2. an explanation of the arrangements for payment of provisional amounts by levying authorities; and
9.3. an analysis and explanation of amounts shown in the receipts and payments account where it is considered that these will lead to a better understanding of the statement of account.