Annual Report and Accounts 2024 - 2025 Appendix 1 - Accounts direction by the Scottish Ministers

Received in the year to 31 March 2023 and remains unchanged for 31 March 2025.

There were no new Accounts Directions issued by the Scottish Ministers in the year to March 2023.

Scottish Environment Protection Agency

Accounts direction by the Scottish Ministers

The Scottish Ministers, in pursuance of Section 45(2) of the Environment Act 1995, hereby give the following direction.
The statement of accounts for the financial year ended 31 March 2022, 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 cash flows 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. The direction given on 09 December 2005 is hereby revoked.

Signed

Alice Hall, Deputy Director, Environmental Quality and Resilience by the authority of the Scottish Ministers

Dated

22 August 2023

This information is also available in the Annual Report and Accounts 2024/25 document (PDF, 9.5 MB).