ANNEX B: MAP OF ACCOUNTABILITY IN THE SCOTTISH GOVERNMENT
External Reporting/Accounts
The Scottish Government ( SG) consolidated accounts reflect the consolidated assets and liabilities and the results of all entities within the SG 'departmental' accounting boundary: Cabinet Portfolios, SG Executive Agencies, the Crown Office and Procurator Fiscal Service and Health Bodies. The departmental accounting boundary is the term used within the HM Treasury produced Government Financial Reporting Manual ( FReM) and in this case refers to the SG and its consolidated bodies. The Crown Office and Procurator Fiscal Service, SG Executive Agencies and individual Health Bodies also produce and publish their own annual accounts.
The SG sponsors of a number of arm's-length bodies, including executive, advisory and tribunal non-departmental public bodies, that do not fall within its accounting boundary. They produce and publish their own annual accounts where appropriate. Non-ministerial Executive Agencies are also outwith the SG accounting boundary.