The report examines the potential accounting and budgetary treatment implications of a range of outline commercial structures for implementing energy efficiency measures across the public sector in Scotland. The report is based on Deloitte's advice to Scottish Futures Trust and considers the implications of different types of arrangements, such as service concessions and executory contracts. The report aims to build consensus across stakeholders on the accounting treatment and identify market appetite and procurement considerations. The report also provides an overview of the accounting and budgetary framework and potential treatment as a lease.
