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Chapter Five: Annual Accounts

Notes to the accounts

Direction by the Scottish Ministers

In accordance with Section 19(4) of the Public Finance and Accountability (Scotland) Act 2000

1. The statement of accounts for the financial year ended 31 March 2002 and subsequent financial years shall comply with the accounting principles and disclosure requirements of the edition of the Resource Accounting Manual which is in force for the year for which the statement of accounts are prepared.

2. The statement of accounts shall give a true and fair view of the income and expenditure and cash flows for the financial year, and the state of affairs as at the end of the financial year.

3. In addition to the requirements of the Manual, when preparing its income and expenditure account the Scottish Court Service, shall have regard to the profit and loss account format 2 prescribed in Schedule 4 to the Companies Act 1985 to the extent that such requirements are appropriate to the Scottish Court Service.

4. This direction shall be reproduced as an appendix to the statement of accounts. This direction supersedes the one dated 25 April 2000.

P S Collings

Signed by the authority of the Scottish Ministers

29 March 2001