Written Question · S2W-21172 · Session 2
Further to the answer to question S1W-25757 by Peter Peacock of 23 May 2002, the report prepared for Audit Scotland in November 2004, which…
The question
To ask the Scottish Executive, further to the answer to question S1W-25757 by Peter Peacock of 23 May 2002, the report prepared for Audit Scotland in November 2004, which investigated complaints surrounding Scottish Borders Council's stewardship of its Common Good Fund by Scottish Borders Council, and Petition PE875 by Miss Mary Mackenzie in respect of common good assets, whether it now considers that there should be a Scotland-wide register and record of all moveable and heritable common good assets, including details of the local authorities that have the stewardship of the assets and providing easy public accessibility to the register.
The answer
We have no plans to commission a national register of common good assets held by local authorities. It is the responsibility of local authorities as trustees to manage assets held for the common good according to sound asset management principles.
All moveable and heritable common good assets which are the property of the local authority are accounted for within the audited accounts of each authority. Local authority accounts are subject to annual audits by Audit Scotland, and these are accessible by law to any member of the public. Any member of the public can access local authority accounts and performance outcome information under section 101 of the Local Government (Scotland) Act 1973, section 13 of the Local Government in Scotland 2003 and also under the Freedom of Information (Scotland) Act 2002.
All local authorities are also required, by the Local Government (Scotland) Act 2003, to adhere to proper accounting practice, including having in place asset management plans. These plans are intended to ensure sound financial stewardship of all assets including common good assets and I would support any moves by local authorities which provide greater transparency in their financial governance.
All moveable and heritable common good assets which are the property of the local authority are accounted for within the audited accounts of each authority. Local authority accounts are subject to annual audits by Audit Scotland, and these are accessible by law to any member of the public. Any member of the public can access local authority accounts and performance outcome information under section 101 of the Local Government (Scotland) Act 1973, section 13 of the Local Government in Scotland 2003 and also under the Freedom of Information (Scotland) Act 2002.
All local authorities are also required, by the Local Government (Scotland) Act 2003, to adhere to proper accounting practice, including having in place asset management plans. These plans are intended to ensure sound financial stewardship of all assets including common good assets and I would support any moves by local authorities which provide greater transparency in their financial governance.
In the Official Report
No contribution in the Official Report cites S2W-21172 by reference.