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            "text": "SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026",
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            "text": "Accountability Report",
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            "text": "Strategy and Planning",
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            "text": "The Scottish Government’s ‘National Strategy for Economic Transformation’ and supporting strategies, along with the opportunities and challenges in Scotland’s economy, are key drivers of Scottish Enterprise’s operations. In developing Scottish Enterprise strategies and the Scottish Enterprise Operating Plan, there is a clear framework in which Scottish Enterprise Board members and the Executive Leadership Team take a leading role.",
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                    "text": "‘National Strategy for Economic Transformation’",
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            "text": "Scottish Enterprise always seeks to ensure that our financial and people resources are being deployed to maximise the benefits to the Scottish economy. Underpinning that objective is Scottish Enterprise's programme and project management frameworks which incorporate a strong, constructive, independent challenge to increase the quality of the projects and programmes which Scottish Enterprise delivers and to ensure that they are driven by our priorities. The frameworks provide a best practice mechanism for the appraisal, approval and implementation of programmes and projects which provides assurance that Scottish Enterprise's resources are being used effectively and efficiently."
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            "text": "Performance Management",
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            "text": "The Scottish Enterprise Corporate Plan sets out Scottish Enterprise's priority outcomes, behind which sits a fuller performance framework that is used to track and monitor not only what we deliver, but how we deliver it. Analysis and insights from the performance framework allows Scottish Enterprise to better understand what works, and what has the greatest impact on Scotland's economy."
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            "text": "Budgetary Control",
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            "text": "Budgets are approved on an annual basis as part of the Business Planning process and are allocated to business areas to ensure clear accountability for the delivery of the budget. The Executive Leadership Team and the Board receive regular reports on expenditure and income against budget together with a summary of the movement in the full-year income and expenditure forecasts. This also includes proposed corrective action where necessary to ensure our financial objectives are met."
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