6. Annex: Accounts Direction
Scottish Commission on Social Security
DIRECTION BY THE SCOTTISH MINISTERS
- The Scottish Ministers, in accordance with Schedule 1 (Chapter 4(12)) of the Social Security (Scotland) Act 2018 hereby give the following direction.
- The statement of accounts for the financial period ended 31 March 2021, and subsequent years shall comply with the accounting principles and disclosure requirements of the edition of the Government Financial Reporting Manual (FReM) which is in force for the year for which the statement of accounts are prepared.
- The accounts shall be prepared so as to give a true and fair view of the income and expenditure and cashflows for the financial year, and of the state of affairs as at the end of the financial year.
- This direction shall be reproduced as an appendix to the statement of accounts.
Signed by the authority of the Scottish Ministers.
Dated 18 May 2021
Social Security Directorate