News and activity

Summaries of the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) news and activities are provided below.

To review and download formal LASAAC Guidance and other advice please see LASAAC guidance and publications.

Consultation on Amendments to Guidance on Accounting for Integration

This consultation draft of amendments for 2018/19 to existing LASAAC guidance on accounting for the integration of health and social care (PDF, 690KB) will primarily be of interest to Integration Joint Boards, and health or local government staff who support the IJB annual accounts process. The consultation draft is provided as a ‘tracked changes’ version to help identify the proposed amendments.

Specific areas of amendment, or the inclusion of new items, are:

  • Remuneration Reports in the IJB and Local Authority Partner (regarding pay band disclosures)
  • Management Commentary
  • IJB Comprehensive Income and Expenditure Statement (CIES) (regarding the number of segments)
  • Application of Statutory Mitigation (clarification that no Expenditure and Funding Analysis required if there are no statutory adjustments)
  • Cash & Cash Equivalents 
  • Treatment of over and under spends 
  • Addressing a ‘net liability’ (negative reserves) position
  • Hosted services
  • Set Aside Arrangements
  • Earmarked elements of the General Fund balance
  • Significant judgements disclosures
  • Arrangements for agreeing balances and transactions
  • Appendix C – re accounting treatment of over and under spends
Any comments or suggestions for amendment of the proposals would be welcome, including any relating to areas not already addressed in the proposed guidance.
Response Request
Responses are requested by end of day 15 February 2019, submitted to