Consultation On The Proposed Community Empowerment - Scottish ...

4.58 Some respondents suggested that there should be a duty to apply the benefit
of common good assets fairly across the whole local authority area while
others thought it should be a duty to use common good assets for their
original intended purpose (and area). Many also proposed a duty to consult
prior to any transfer or disposal.
“The local authority should have to keep an accurate asset
register and account for all income derived from Common
Good assets and expenditure on Common Good assets
separately and publish an easy to understand annual report.
Communities should be able to complain directly to the
Scottish Government when their Common Good fund
appears to be being mismanaged.”
(Royal Burgh of St Andrews Community Council)
4.59 In terms of accounting treatment, the broad consensus was that common
good assets should continue to be accounted for separately from the local
authority’s estate. A number of respondents made clear that they meant by
this that common good assets should also be accounted for individually – and
the responses generally suggested that this was assumed. Within the local
authority sector, while most favoured continued separate accounting, views
were more divided.
“Sums involved in “common good” can be significant so
separate accounting is more transparent. If separate
accounts are not maintained this also raises questions about
the local authority’s stewarding of the “common good”.
Therefore we fully support the view that they should be
separate.”
(Scottish Land and Estates)
“The majority of these assets were gifted with a significant
purpose in mind. It is the duty of the Council in its role as
steward or custodian of the public estate to retain this original
purpose in mind. Separate accounting retains a degree of
logic.”
(Dundee City Council)
4.60 However, several local authorities were keen to see common good assets
integrated into overall estates – although some acknowledged that this was
dependent on current rules being amended first.
“The Council believes that there is merit in Common Good
assets becoming part of the local authority estate. This would
ensure that effective asset management and investment
decisions are made for these properties as part of a
comprehensive plan, rather than having different procedures
and processes for those held under Common Good.”
(South Lanarkshire Council)
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