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Common good assets and accounting

As part of its work programme the Committee has agreed to monitor progress on local authorities' management of common good funds and assets.

The Convener has written, on behalf of the Committee, to the Cabinet Secretary for Finance and Sustainable Growth, and to the Accounts Commission to seek progress reports.

Correspondence

Letter to Cabinet Secretary for Finance and Sustainable Growth, requesting information on progress (24KB PDF)

Response to Convener from Cabinet Secretary for Finance and Sustainable Growth (108KB PDF)

Letter to Accounts Commission, requesting information on progress (24KB PDF)

Response to Convener from Accounts Commission (85KB PDF)

The letter from the Accounts Commission refers to a guidance note for practitioners on accounting for the common good which was produced by the Local Authority (Scotland) Accounts Advisory Committee published in December 2007.