Scottish Government

Laid before the Scottish Parliament
By the Scottish Ministers
October 2007
SE/2007/178

ISBN 978 0 7559 6781 0 (Web only publication)

This document is also available in pdf format (498k)

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

THE SCOTTISH EXECUTIVE CONSOLIDATED ACCOUNTS

For the year ended 31 March 2007

These accounts cover the period before the Scottish Executive changed its name to The Scottish Government. Therefore the term Scottish Executive is used throughout the accounts when referring to activity relating to the 2006-07 financial year. When referring to 2007-08 and onwards we have used the term 'The Scottish Government'.

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)

Education Department

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

Enterprise, Transport and Lifelong Learning Department

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

Finance and Central Services Department

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

Health Department

• Mental Health Tribunal ( 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 healthcare.

These accounts have been authorised for issue by the Auditor General for Scotland on 25 October 2007.