Date lodged: 25 January 2018
To ask the Scottish Government, further to the answer to question S5W-12966 by Keith Brown on 21 December 2017, what these internal processes were and on what dates they were carried out.
Answered by: Keith Brown 6 February 2018
The Statutory processes are set out in Section 22 of the Public Finance and Accountability (Scotland) Act 2000 which requires Scottish Ministers to lay a copy of the accounts and the auditor's report before the Parliament and to publish the accounts and auditor's report by no later than 31 December - in this instance 31 December 2017.
For financial year 2016-17 the letters and reports from the Auditor General for Scotland for SE and HIE were received on 11 July and 19 September respectively and their Annual Reports and Accounts were laid and published within the statutory timeline.