The Local Authority Accounts (Scotland) Regulations 2014

  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...

  8. Explanatory Note