Scottish Government

Laid before the Scottish Parliament By the Scottish Ministers
October 2006
SE/2006/158
ISBN 0 7559 1429 5 (Web only publication)
This document is also available in pdf format (580k)

Contents

Annual Report
Remuneration Report
Operating and Financial Review
Statement of Accountable Officer's Responsibilities
Statement on Internal Control
Report of the Auditor General for Scotland to the Scottish Parliament
Summary of Total Outturn
Summary Consolidated Departmental Outturn Statement

Consolidated Departmental Outturn Statements:
Environment and Rural Affairs Department
Development Department
Education Department
Enterprise, Transport and Lifelong Learning Department
Finance and Central Services Department
Health Department
Justice Department

The Crown Office and Procurator Fiscal Service Outturn Statement
Administration Outturn Statement
Analysis of Major Variances
Consolidated Statement of Recognised Gains and Losses
Core Departments' Balance Sheet
Consolidated Balance Sheet
Consolidated Cash Flow Statement
Resources by Departmental Aims
Notes to the Accounts
Direction by the Scottish Ministers
Glossary

These accounts reflect the consolidated assets and liabilities and the results of all the entities within the Scottish Executive departmental accounting boundary as defined in the Government Financial Reporting Manual ( FReM). The Scottish Executive departmental accounting boundary consists of:

Core Departments:

• Environment and Rural Affairs Department
• Development Department
• Education Department
• Enterprise, Transport and Lifelong Learning Department
• Finance and Central Services Department
• Health Department
• Justice Department

Executive Agencies:

Environment and Rural Affairs Department

• Scottish Agricultural Science Agency ( www.sasa.gov.uk)
• Scottish Fisheries Protection Agency ( www.sfpa.gov.uk)
• Fisheries Research Services ( www.marlab.ac.uk)

Development Department

• Communities Scotland ( www.communitiesscotland.gov.uk)
• Scottish Building Standards Agency ( www.sbsa.gov.uk)
• Office of the Scottish Charity Regulator ( www.oscr.org.uk)

Education Department

• Her Majesty's Inspectors of Education ( www.hmie.gov.uk)
• Historic Scotland ( www.historic-scotland.gov.uk)
• Social Work Inspection Agency (from 1 April 2005) ( www.swia.gov.uk)

Enterprise, Transport and Lifelong Learning Department

• Student Awards Agency for Scotland ( www.student-support-saas.gov.uk)
• Transport Agency (from 1 January 2006) ( www.transportscotland.gov.uk)

Finance and Central Services Department

• Scottish Public Pensions Agency ( www.sppa.gov.uk)

Health Department

• Mental Health Tribunal (from 1 April 2005) ( www.mhtscot.org)

Justice Department

• Scottish Prison Service ( www.sps.gov.uk)
• Scottish Court Service ( www.scotcourts.gov.uk)
• Accountant in Bankruptcy ( www.aib.gov.uk)

The Crown Office and Procurator Fiscal Service ( www.copfs.gov.uk)

The NHS Bodies in Scotland responsible for the planning, promotion, commissioning and delivery of health care.