Search Legislation

The Local Authority Accounts (Scotland) Regulations 2014

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Local Authority Accounts (Scotland) Regulations 2014. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

View outstanding changes

Changes and effects yet to be applied to :

Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:

Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

  1. Introductory Text

  2. PART 1 Introductory

    1. 1.Citation and commencement

    2. 2.Saving provision

    3. 3.Interpretation

    4. 4.Revocations

  3. PART 2 Financial management and internal control

    1. 5.Responsibility for financial management

    2. 6.Accounting records and control systems

    3. 7.Internal auditing

  4. PART 3 Published accounts and audit

    1. 8.Annual Accounts

    2. 9.Notice of public right to inspect and object to accounts

    3. 10.Consideration and signing of audited Annual Accounts

    4. 11.Publication of the audited Annual Accounts

  5. PART 4 Charities

    1. 12.Modification of Regulations

  6. Signature

    1. SCHEDULE

      Content of Remuneration Report

      1. Definitions

        1. 1.In this Schedule— “annual remuneration” is to be calculated— in...

      2. Remuneration arrangements

        1. 2.A Remuneration Report is to provide details of the local...

        2. 3.A Remuneration Report is to describe the role, and state...

      3. Disclosure of exit packages

        1. 4.A Remuneration Report is to give the number of exit...

        2. 5.However, paragraph 4 does not require a Remuneration Report to...

      4. General disclosure by pay band

        1. 6.A Remuneration Report is to give the number of employees...

      5. Disclosure - local authority subsidiary bodies

        1. 7.A Remuneration Report is to give, for any local authority...

      6. Disclosure of remuneration for relevant persons

        1. 8.The Remuneration Report for each financial year is to show,...

        2. 9.The Remuneration Report must show in separate tables—

        3. 10.The categories are— (a) the total amount of salary, fees...

      7. Pension rights - disclosure of information and calculation of value

        1. 11.The Remuneration Report must show, in tabular form, against the...

        2. 12.The Remuneration Report must group in separate tables—

        3. 13.(1) Where a relevant person included in a Remuneration Report...

        4. 14.(1) Where a relevant person included in a Remuneration Report...

  7. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Policy Note

Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources