Dr Sally Witcher OBE
Chair, Scottish Commission on Social
Security
c/o Secretariat
Area 1C South
Victoria Quay
The Shore
Edinburgh
EH6 6QQ

22 April 2020

Dear Dr Witcher,

Scottish Commission on Social Security

DIRECTION BY THE SCOTTISH MINISTERS

1. The Scottish Ministers, in accordance with Schedule 1 (Chapter 4(12)) of the Social Security (Scotland) Act 2018 hereby give the following direction.

2. The statement of accounts for the financial period ended 31 March 2020, 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.

3. 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.

4. This direction shall be reproduced as an appendix to the statement of accounts.

Signed by the authority of the Scottish Ministers.

Dated 22 April 2020

Yours sincerely,

Ann McVie

Deputy Director
Scottish Government
Social Security Directorate