The Scottish Consolidated Fund Accounts for the year ended 31 March 2024

Statement of Principal Accountable Officer’s Responsibility

Section 19(2) of the Public Finance and Accountability (Scotland) Act 2000 (the Act) requires the Scottish Ministers to prepare and lay before Parliament an account showing the receipts into and payments out of the Scottish Consolidated Fund. The accounts are prepared on a cash basis and must properly present the SCF transactions for the period from 1 April 2023 to 31 March 2024.

In preparing the Scottish Consolidated Fund, the Principal Accountable Officer is required to comply with the requirements of the Scottish Public Finance Manual (SPFM) and to observe the accounts direction issued by Scottish Ministers (which is reproduced on page 25), including the relevant accounting and disclosure requirements. The Accountable Officer confirms that applicable accounting principles as set out in the SPFM have been followed, and that the Scottish Consolidated Fund accounts accurately represent the receipts and payments for the period. The responsibilities of the Accountable Officer are described in the Memorandum to Accountable Officers from the Principal Accountable Officer published in the Scottish Public Finance Manual.

For the purposes of the audit, so far as the Principal Accountable Officer is aware, there is no relevant audit information of which the auditors are unaware, and all necessary steps have been taken by the Principal Accountable Officer to ensure awareness of relevant audit information and to establish that the Scottish Government’s auditors are aware of that information.

The Principal Accountable Officer is responsible under Section 14(3)(b) of the Act for signing any account prepared by the Scottish Ministers in pursuance of Section 19(2) of the Act. The Principal Accountable Officer is personally responsible for the propriety and regularity of the finances under their stewardship and for the economic, efficient, and effective use of all related resources and is also personally answerable to the parliament for the exercise of their functions.