Audit Committee Handbook - Scottish Government
Audit Committee Handbook - Scottish Government
Audit Committee Handbook - Scottish Government
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12<br />
AUDIT COMMITTEE HANDBOOK: Guidance for audit committee members in the core <strong>Scottish</strong> <strong>Government</strong><br />
ANNEX B:<br />
MAP OF ACCOUNTABILITY IN THE<br />
SCOTTISH GOVERNMENT<br />
<strong>Scottish</strong> Ministers<br />
<strong>Scottish</strong> Parliament<br />
Principal<br />
Accountable Officer<br />
(Permanent Secretary)<br />
Portfolio<br />
Accountable<br />
Officers<br />
Executive Agency Accountable<br />
Officers<br />
External Reporting/Accounts<br />
SGAC<br />
Portfolio <strong>Audit</strong><br />
<strong>Committee</strong>s<br />
Executive Agency<br />
<strong>Audit</strong> <strong>Committee</strong>s<br />
Accountable Officers in Arm’s-Length Bodies<br />
(appointed by the Principal<br />
Accountable Officer)<br />
Key:<br />
Accountability Flow<br />
External Reporting/Accounts<br />
Internal Reporting<br />
Scrutiny and Challenge<br />
Information Flow<br />
<strong>Audit</strong> <strong>Committee</strong>s in<br />
Arm’s-Length Bodies<br />
The <strong>Scottish</strong> <strong>Government</strong> (SG) consolidated accounts reflect the consolidated assets and liabilities and the<br />
results of all entities within the SG ‘departmental’ accounting boundary: Cabinet Portfolios, SG Executive<br />
Agencies, the Crown Office and Procurator Fiscal Service and Health Bodies. The departmental accounting<br />
boundary is the term used within the HM Treasury produced <strong>Government</strong> Financial Reporting Manual (FReM)<br />
and in this case refers to the SG and its consolidated bodies. The Crown Office and Procurator Fiscal Service,<br />
SG Executive Agencies and individual Health Bodies also produce and publish their own annual accounts.<br />
The SG sponsors of a number of arm’s-length bodies, including executive, advisory and tribunal<br />
non-departmental public bodies, that do not fall within its accounting boundary. They produce and publish<br />
their own annual accounts where appropriate. Non-ministerial Executive Agencies are also outwith the SG<br />
accounting boundary.