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Expenditure information - Accounts Commission

The Public Services Reform, (Scotland) Act 2010, (the Act) came into force on 1 October 2010. Sections 31 to 32 of Part 3, places duties on public bodies to provide and publish information on certain expenditure and exercise of functions. The Act requires the Accounts Commission and Audit Scotland to publish information on:

  • Expenditure in relation to:
    • public relations
    • overseas travel
    • hospitality and entertainment (given)
    • external consultancy.
  • Payments which have a value in excess of £25,000.
  • The number of individuals within the organisation that receive remuneration in excess of £150k.
  • Sustainable economic growth.
  • Our improvement in efficiency, effectiveness and economy.

Audit Scotland incurs the expenditure for supporting the work of the Accounts Commission and therefore expenditure is included in their reports.

The statements below apply to the Accounts Commission only.

Remuneration in excess of £150,000

Last updated on 2 June 2014 for the Accounts Commission

The Public Services Reform (Scotland) Act 2010, section 31(4) requires listed public bodies to publish a statement specifying the number of individuals (if any) who received remuneration during that financial year in excess of £150,000.

No member of the Accounts Commission received remuneration in excess of £150,000 for the financial year 2013/14.

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Sustainable economic growth

Last updated on 17 June 2014 for the Accounts Commission

The Public Services Reform (Scotland) Act 2010, section 32(1)(a) requires listed public bodies to publish a statement at the year end on the steps they have taken to promote and increase sustainable growth through the exercise of its functions.

Statements from the Accounts Commission in relation to sustainable economic growth will be published here yearly (normally June).

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Efficiency, effectiveness and economy

Last updated on 17 June 2014 for the Accounts Commission

The Public Services Reform (Scotland) Act 2010, section 32(1)(b) requires listed public bodies to publish a statement in relation to efficiency, effectiveness and economy as soon as possible after the end of the financial year.

Statements from the Accounts Commission in relation to efficiency, effectiveness and economy will be published here yearly (normally June).

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