Financial guide for non-executive directors

Public bodies across Scotland are currently engaged in a detailed review of the finances of the services they provide in anticipation of significant cuts in public spending following the UK-Wide Comprehensive Spending Review. While ultimately it is the politicians who will decide on spending priorities, the delivery of the public service depends on public bodies themselves and their partners in the voluntary and private sectors.

Scottish Government executive Non-Departmental Public Bodies (NDPBs) operate within a financial, legal and regulatory framework, which is different from other central government bodies. Understanding this framework is essential for non-executive directors of NDPBs, event more so given the extent of the current challenges.

Forward planning, reporting back is designed to support non-executive directors of executive NDPBs gain a better understanding of the financial aspects of their role focusing primarily on the annual financial cycle from funding in the Guide places financial matters in the context of the wider strategic role of non-executive directors and boards by executive NDPBs of their objectives.

The Public Sector of Committee of ICAS are proud to present a financial guide for non-executive directors of Scottish executive NDPBs - PDF [456 KB].

It reinforces the Institute's commitment to delivering its Royal Charter obligation to act in public interest


  • Public sector
  • Guidance

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