Statement of the SPCB's and the Clerk and Chief Executive's Responsibilities  

The Clerk and Chief Executive has prepared the statement of accounts in accordance with the Direction by the Scottish Ministers and with the accounting principles and disclosure requirements set out in the Resource Accounting Manual. The Resource Accounts are prepared on an accrual accounting basis and give a true and fair view of the SPCB's state of affairs at the year-end, the net resource outturn, resources applied to objectives, operating cost statement, recognised gains and losses and cash flows for the financial year.

In preparing the accounts the Clerk and Chief Executive has:

• Observed the accounts direction issued by Scottish Ministers;
• Observed relevant accounting and disclosure requirements, and applied suitable accounting policies on a consistent basis;
• Made judgements and estimates which are reasonable and prudent;
• Stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
• Prepared the accounts on a going concern basis.

The Clerk to the Parliament and Chief Executive is, by virtue of his appointment, Principal Accountable Officer for the SPCB. The relevant responsibilities of the Principal Accountable Officer, including the responsibility for the propriety and regularity of the finances of the SPCB, and for the keeping of proper records, are set out in section 16 of the Public Finance and Accountability ( Scotland ) Act 2000.