Forward planning, reporting back is a financial guide for non-executive directors of Scottish Government executive NDPBs. The Guide is designed to assist non-executive directors, individually and collectively, in understanding key aspects of financial management and financial reporting by executive NDPBs.
Scottish Government executive 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, even more so given the current challenges facing the sector.