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

The consolidated accounts report actual outturn and compare it to the budget authorised by the Scottish Parliament, each stated on the same accounting basis. The accounts have received a clean bill of health from Audit Scotland for the past 19 years.


Footnotes

1. https://www.legislation.gov.uk/ukpga/2016/11/contents/enacted

2. https://www.gov.scot/publications/fiscal-framework-agreement-between-scottish-uk-governments/

3. http://www.legislation.gov.uk/asp/2016/17/contents/enacted

4. https://www.gov.scot/publications/scottish-budget-2023-24/

5. https://www.gov.scot/policies/government-finance/setting-the-scottish-budget/

6. www.gov.scot/Topics/Government/public-bodies

7. https://www.gov.scot/publications/scottish-public-finance-manual/borrowing-lending-and-investment/annex-a-investment-in-businesses-by-scottish-ministers/

8. Fiscal framework outturn report: 2024 - gov.scot (www.gov.scot)

9. https://www.gov.scot/publications/best-start-bright-futures-tackling-child-poverty-progress-report-2023-24/documents/

10. Ministerial Foreword by the Deputy First Minister - Keeping the Promise implementation plan - gov.scot (www.gov.scot)

11. The Baseline Period uses 1990 for carbon dioxide, methane and nitrous oxide and 1995 for hydrofluorocarbons, perfluorocarbons, sulphur hexafluoride and nitrogen trifluoride.

12. https://foodanddrink.scot/media/llvhwwge/sustaining-scotland-supplying-the-world-strategy-2023.pdf

https://foodanddrink.scot/media/llvhwwge/sustaining-scotland-supplying-the-world-strategy-2023.pdf

13. https://www.gov.scot/binaries/content/documents/govscot/publications/strategy-plan/2022/03/scotlands-national-strategy-economic-transformation/documents/delivering-economic-prosperity/delivering-economic-prosperity/govscot%3Adocument/delivering-economic-prosperity.pdf

14. National Strategy for Economic Transformation: annual progress report June 2023 - gov.scot (www.gov.scot)

15. Census 2022 Religion and ethnic group results published | National Records of Scotland (nrscotland.gov.uk)

16. As identified by ‘Pathways: A New Approach for Women in Entrepreneurship (2023)’

17. https://www.gov.scot/publications/mental-health-wellbeing-delivery-plan-2023-2025/pages/23/

18. https://www.gov.scot/publications/mental-health-wellbeing-strategy/

19. https://publichealthscotland.scot/publications/child-and-adolescent-mental-health-services-camhs-waiting-times/child-and-adolescent-mental-health-services-camhs-waiting-times-quarter-ending-march-2024/dashboard/

20. https://www.gov.scot/binaries/content/documents/govscot/publications/strategy-plan/2023/11/vision-justice-scotland-three-year-delivery-plan/documents/vision-justice-scotland-three-year-delivery-plan-2023-24-2025-26/vision-justice-scotland-three-year-delivery-plan-2023-24-2025-26/govscot%3Adocument/vision-justice-scotland-three-year-delivery-plan-2023-24-2025-26.pdf

21. https://www.gov.scot/publications/safer-communities-justice-statistics-monthly-data-report-april-2024/pages/11/

22. https://www.gov.scot/publications/homelessness-in-scotland-update-to-30-september-2023/

23. https://sustainablescotlandnetwork.org/reports/the-scottish-government

24. https://www.gov.scot/publications/scottish-public-finance-manual/background-and-applicability/background-and-applicability/

25. http://www.gov.scot/Topics/Government/Finance/spfm/Accountability

26. https://www.gov.scot/publications/scottish-public-finance-manual/governance-statements/governance-statements/

27. https://www.gov.scot/publications/civil-service-code/

28. https://www.cipfa.org/policy-and-guidance/reports/good-governance-standard-for-public-services

29. Consultation with Parliament in connection with the Review of National Outcomes | National Performance Framework

30. National Performance Framework | National Performance Framework

31. Certificates of assurance - Scottish Public Finance Manual - gov.scot (www.gov.scot)

32. The Scottish Government's Medium-Term Financial Strategy - gov.scot (www.gov.scot)

33. Foreword by the Cabinet Secretary for Finance and Local Government - Public sector pay policy 2024 to 2025 - gov.scot (www.gov.scot)

34. Scottish Budget: 2024 to 2025 - gov.scot (www.gov.scot)

35. Foreword - Health and social care: national workforce strategy - gov.scot (www.gov.scot)

36. NHS Scotland Framework Document 2024

37. http://www.gov.scot/Topics/Government/Finance/spfm/fraud

38. The National Fraud Initiative in Scotland 2024 | Audit Scotland

39. Cyber crime: A serious risk to Scotland's public sector | Audit Scotland (audit-scotland.gov.uk)

40. Ferguson Marine (Port Glasgow) Written Authority May 23

41. Accountability - Scottish Public Finance Manual - gov.scot (www.gov.scot)

42. https://civilservicecommission.independent.gov.uk/

43. https://www.gov.uk/government/organisations/civil-service

44. http://www.ome.uk.com

45. https://pensions.gov.scot/other-schemes/scottish-parliamentary-pension-scheme

46. www.gov.uk/government/collections/how-the-public-service-pension-remedy-affects-your-pension

47. https://www.civilservicepensionscheme.org.uk/

48. https://www.civilservicepensionscheme.org.uk/your-pension/2015-remedy/

49. https://www.gov.scot/collections/scottish-government-people-survey/

50. https://www.gov.scot/publications/equality-outcomes-mainstreaming-report-2023/

51. https://www.gov.scot/publications/scottish-government-trade-union-facility-time-2023-2024-data/

Contact

Email: sgconsolidatedaccounts@gov.scot

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