Audit Committee Handbook - Scottish Government

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ANNEX A: FACETS OF ACCOUNTABILITY AND GOVERNANCE WITHIN THE SCOTTISH GOVERNMENT ANNEX A: FACETS OF ACCOUNTABILITY AND GOVERNANCE IN THE SCOTTISH GOVERNMENT PARLIAMENTARY FACING: ACCOUNTABILITIES – External – Statute driven Accountable Officers for parts of the Scottish Administration Principal Accountable Officer Accountable Officers for Other Public Bodies The Principal Accountable Officer designates AOs then each AO has the duty of obtaining written authority (unfettered) AO designation has to be for defined ‘parts’ of the administration It is for Ministers to decide priorities for the use of resources Parliament approves the budget for Scottish Ministers – so there is an expectation of a read across to portfolios for any sub-division of the total budget INTERNAL: INDIVIDUAL RESPONSIBILITIES – Corporate Governance driven (Codes of Good Practice) – delegations – authority to act/spend – line management as the vehicle (traditionally) – different arrangements for programme and administration budgets INTERNAL: BOARDS AND COMMITTEES – Corporate Governance Driven Defined – Membership; role of non-executives – Authority – Decision-making – Reporting requirements – Assurance landscape alongside Line Managers SGAC X X X 11
12 AUDIT COMMITTEE HANDBOOK: Guidance for audit committee members in the core Scottish Government ANNEX B: MAP OF ACCOUNTABILITY IN THE SCOTTISH GOVERNMENT Scottish Ministers Scottish Parliament Principal Accountable Officer (Permanent Secretary) Portfolio Accountable Officers Executive Agency Accountable Officers External Reporting/Accounts SGAC Portfolio Audit Committees Executive Agency Audit Committees Accountable Officers in Arm’s-Length Bodies (appointed by the Principal Accountable Officer) Key: Accountability Flow External Reporting/Accounts Internal Reporting Scrutiny and Challenge Information Flow Audit Committees in Arm’s-Length Bodies The Scottish Government (SG) consolidated accounts reflect the consolidated assets and liabilities and the results of all entities within the SG ‘departmental’ accounting boundary: Cabinet Portfolios, SG Executive Agencies, the Crown Office and Procurator Fiscal Service and Health Bodies. The departmental accounting boundary is the term used within the HM Treasury produced Government Financial Reporting Manual (FReM) and in this case refers to the SG and its consolidated bodies. The Crown Office and Procurator Fiscal Service, SG Executive Agencies and individual Health Bodies also produce and publish their own annual accounts. The SG sponsors of a number of arm’s-length bodies, including executive, advisory and tribunal non-departmental public bodies, that do not fall within its accounting boundary. They produce and publish their own annual accounts where appropriate. Non-ministerial Executive Agencies are also outwith the SG accounting boundary.
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Audit Committee Handbook - Scottish Government

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