S. 4 wholly in force at 1.4.2001; s. 4 not in force at Royal Assent see s. 30(1); s. 4(1) in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3); s. 4(2)-(5) in force at 1.4.2001 by S.S.I. 2000/10, art. 2(4)

S. 4(1) amended (temp. from 1.4.2000 to 1.4.2001) by S.S.I. 2000/46, art. 2

S. 5 wholly in force at 1.4.2000; s. 5 not in force at Royal Assent see s. 30(1); s. 5 in force for certain purposes at 1.2.2000 by S.S.I. 2000/10, art. 2(2), Sch.; s. 5 in force insofar as not already in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3)

S. 10 wholly in force at 1.4.2000; s. 10 not in force at Royal Assent see s. 30(1); s. 10(1)(2) wholly in force and s. 10(4)(6) in force for certain purposes at 1.2.2000 by S.S.I. 2000/10, art. 2(2), sch.; s. 10 in force insofar as not already in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3)

S. 10(3) modified (1.1.2002) by 1973 c. 65, s. 103H (as inserted (1.1.2002) by 2000 asp 7, s. 33(3) (with s. 31)); S.S.I. 2001/474, arts. 2, 3 (subject to transitional provisions in art. 4)

S. 11 wholly in force at 1.4.2000; s. 11 not in force at Royal Assent see s. 30(1); s. 11(7) wholly in force and s. 11(9) in force for certain purposes at 1.2.2000 by S.S.I. 2000/10, art. 2(2), Sch.; s. 11 in force insofar as not already in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3)

S. 11(9) modified (1.2.2000 with effect as mentioned in art. 2(3) of the amending S.S.I.) by S.S.I. 2000/11, art. 2(3)

S. 13 modified (temp. from 1.2.2000 to 1.4.2000) by S.S.I. 2000/11, art. 3

S. 14 wholly in force at 1.4.2000; s. 14 not in force at Royal Assent see s. 30(1); s. 14(1) in force at 1.2.2000 by S.S.I. 2000/10, art. 2(2), Sch.; s. 14 in force insofar as not already in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3)

S. 15 wholly in force at 1.4.2000; s. 15 not in force at Royal Assent see s. 30(1); s. 15(1)(2)(6)(7) in force for certain purposes at 1.2.2000 by S.S.I. 2000/10, art. 2(2), Sch.; s. 15 in force insofar as not already in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3)

S. 21(2) applied (with modifications) (1.4.2000 with application as mentioned in art. 6(1) of the amending S.S.I.) by S.S.I. 2000/46, art. 6(3)

S. 22(5) applied (with modifications) (1.4.2000 with application as mentioned in art. 6(1) of the amending S.S.I.) by S.S.I. 2000/46, art. 6(3)

Words in s. 23(7) substituted (1.4.2002) by 2002 asp 3, s. 71(2), Sch. 7 para. 27(2) (with s. 67); S.S.I. 2002/118, art. 2(3) (subject to art. 3)

S. 24 wholly in force at 1.4.2000; s. 24 not in force at Royal Assent see s. 30(1); s. 24(5)(6) in force for certain purposes at 1.2.2000 by S.S.I. 2000/10, art. 2(2), Sch.; s. 24 in force insofar as not already in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3)

S. 30(1) power fully exercised (18.1.2000): different dates appointed for specified provisions by S.S.I. 2000/10, art. 2, Sch.

Word in s. 23(7) substituted (1.7.2005) by Water Services etc. (Scotland) Act 2005 (asp 3), s. 37(2), sch. 5 para. 5 (with s. 36); S.S.I. 2005/351, art. 2, sch. 2 (with art. 3(3))

Words in s. 9(1) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 47(1)

S. 13(5)(b) omitted (6.4.2007) by virtue of Employment Equality (Age) (Consequential Amendments) Regulations 2007 (S.I. 2007/825), regs. 1, 4(2)(a)

Words in s. 13(5)(c) omitted (6.4.2007) by virtue of Employment Equality (Age) (Consequential Amendments) Regulations 2007 (S.I. 2007/825), regs. 1, 4(2)(b)

Words in s. 21(5)(a) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), Sch. 1 para. 27 (with arts. 6, 11, 12)

http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06Public Finance and Accountability (Scotland) Act 2000An Act of the Scottish Parliament to make provision about public resources and finances and, for the purposes of section 70 of the Scotland Act 1998, about accountability for their use; and for connected purposes2000-01-27texttext/xmlenStatute Law Database2024-05-18Expert Participation2008-04-06PART 1 PUBLIC RESOURCES AND FINANCES Use of resources
1 Use of resources1

The use of resources by—

a

the Scottish Administration, and

b

each body or office-holder (other than an office-holder in the Scottish Administration) whose expenditure is payable out of the Scottish Consolidated Fund (“the Fund”) under any enactment,

for any purpose in any financial year must be authorised for that year by Budget Act and must not exceed any amount so authorised in relation to that purpose.

2

The use of resources accruing to the Scottish Administration or any such body or office-holder in a financial year (“accruing resources”) for any purpose in that financial year must be so authorised separately from the use of other resources.

3

In this Act a reference to the use of resources is a reference to their expenditure, consumption or reduction in value.

2 Emergency arrangements1

This section applies where, at the beginning of any financial year (“the current financial year”), the use of resources mentioned in section 1(1) has not been authorised for that year by Budget Act.

2

Until there is in force a Budget Act authorising that use of resources for the current financial year—

a

any purpose for which the use of resources was authorised for the previous financial year by Budget Act shall be taken to be a purpose for which the use of resources is authorised for the current financial year, and

b

the use of resources for any purpose for each calendar month of the current financial year must not exceed whichever is the greater of—

i

one-twelfth of any amount authorised in relation to that purpose by Budget Act for the previous financial year, and

ii

the amount of resources used for that purpose in the corresponding calendar month of the previous financial year;

and section 1 has effect accordingly.

3

Subsection (2) is subject to any provision made by Budget Act for the current financial year.

3 Contingencies1

This section applies where it is proposed that resources be used for any purpose in any financial year by the Scottish Administration or a body or office-holder referred to in section 1(1)(b) other than in accordance with that section (whether or not as modified by section 2).

2

The resources may be so used only with the authority of the Scottish Ministers.

3

The Scottish Ministers may authorise the use of resources only if they consider that—

a

the use is necessarily required in the public interest, and

b

it is not reasonably practicable, for reasons of urgency, for the requirements of section 1 in relation to the use to be satisfied by a Budget Act.

4

The aggregate amount of the resources which the Scottish Ministers may authorise to be used under this section in any financial year must not exceed 0.5% of the aggregate amount of the resources which, at the beginning of that year, were authorised to be used in that year by virtue of section 1.

5

Where the Scottish Ministers authorise the use of resources under this section they must, as soon as possible, lay before the Parliament a report setting out the circumstances of the authorisation and why they considered it to be necessary.

The Scottish Consolidated Fund
4 Payments out of the Scottish Consolidated Fund1

A sum may be paid out of the Fund under section 65(1)(c) of the Scotland Act 1998 (c.46) (“the 1998 Act”) only in accordance with the rules in this section and sections 5 and 6 of this Act.

2

The sum must fall within the overall cash authorisation for the financial year in which it is to be paid out.

3

The expenditure for or in connection with which the sum is to be paid out must be a use of resources authorised for that financial year by virtue of sections 1 to 3.

4

In this Act “overall cash authorisation”, in relation to a financial year, means the maximum amount authorised by Budget Act to be paid out of the Fund in that year.

5

Where provision is made by Budget Act for a separate overall cash authorisation in relation to—

a

the Scottish Administration, or

b

any body or office-holder (other than an office-holder in the Scottish Administration) whose expenditure is payable out of the Fund under any enactment,

references in this Act to an overall cash authorisation are to the overall cash authorisation in relation to the Scottish Administration or, as the case may be, the body or office-holder in question.

5 Credits for payments out of the Fund1

No sum may be paid out of the Fund except in accordance with a credit granted on the Fund by the Auditor General.

2

The Auditor General shall grant credits for payments out of the Fund from time to time at the request of the Scottish Ministers.

3

Such a credit must not be granted if, in the Auditor General’s opinion, the proposed payment out of the Fund would not comply with section 65(1) and (2) of the 1998 Act.

4

This section does not apply to sums paid out of the Fund by virtue of section 6.

6 Repayments from the Fund

A sum paid into the Fund where there is no obligation to do so may, with the agreement of the Auditor General, be repaid to the body or office-holder who made the payment.

7 Application of receipts1

Subsection (2) applies where the use of accruing resources for any purpose in a financial year is authorised by virtue of sections 1 to 3.

2

Sums—

a

which are received in connection with those resources in that or any later financial year by the Scottish Administration or, as the case may be, the body or office-holder in question, and

b

which, apart from this section, are payable into the Fund,

may instead be applied in the financial year in which they are received for or in connection with expenditure which is a use of resources authorised for that year by virtue of sections 1 to 3.

Further financial provisions
8 Capital expenditure of, and borrowing by, certain statutory bodies

Schedule 1, which modifies various enactments concerning capital expenditure of, and borrowing by, certain bodies established under enactments, has effect.

9 Keeper of the Registers of Scotland: financial arrangements1

Sums (other than payments of stamp duty land tax) received by the Keeper of the Registers of Scotland in connection with the exercise of the Keeper’s functions (whether by virtue of section 25 of the Land Registers (Scotland) Act 1868 (c.64) or otherwise) are to be retained by the Keeper and applied to meet expenditure.

2

The Scottish Ministers may issue sums to the Keeper as public dividend capital.

3

Any sums which, immediately before the commencement of this subsection, were treated as public dividend capital of the Registers of Scotland Executive Agency Trading Fund by virtue of section 2A of the Government Trading Funds Act 1973 (c.63) are to be treated as having been issued by the Scottish Ministers to the Keeper as public dividend capital.

4

The Keeper shall pay into the Scottish Consolidated Fund—

a

such sums (if any) by way of return on public dividend capital issued (or treated as issued) by the Scottish Ministers as the Scottish Ministers may from time to time determine,

b

such sums as may be appropriate as representing accruing liabilities of the Scottish Ministers in respect of principal or interest on any sum treated by virtue of section 71(6) of the 1998 Act as an advance made by the Secretary of State to the Scottish Ministers. (5) The Scottish Ministers may lend sums to the Keeper on such terms and conditions as they may determine.

6

The rate of interest on any loan under subsection (5) shall not be less than the lowest rate determined by the Treasury under section 5 of the National Loans Act 1968 (c.13) in respect of similar loans made out of the National Loans Fund on the day the loan is made.

7

The Keeper shall pay to the Scottish Ministers such sums as may be appropriate as representing accruing liabilities of the Scottish Ministers in respect of payments by the Scottish Ministers by virtue of section 51 of the 1998 Act in relation to the Keeper and to members of the staff of the Scottish Administration assigned, or who have been assigned, to assist in the exercise of the Keeper’s functions.

8

In the exercise of the Keeper’s functions the Keeper shall achieve such financial objectives as the Scottish Ministers may from time to time determine.

9

Those objectives are to be determined with a view to ensuring, in particular, that the sums received as mentioned in subsection (1) are sufficient, taking one year with another, to meet expenditure.

10

In this section “expenditure” means expenditure incurred by the Keeper in the exercise of the Keeper’s functions and includes payments which the Keeper is required to make by virtue of this section.

11

Sections 1 to 5 and 7 do not apply in relation to the Keeper.

PART 2 ACCOUNTABILITY AND AUDIT Audit authorities
10 Audit Scotland1

There is to be a body corporate to be known as Audit Scotland, with the functions conferred on it by virtue of this Act and any other enactment.

2

Audit Scotland is to consist of—

a

the Auditor General,

b

the Chairman of the Accounts Commission, and

c

3 other members appointed jointly by the Auditor General and the Chairman.

3

Audit Scotland is to provide such assistance and support as the Auditor General and the Accounts Commission require in the exercise of their respective functions and, in particular, is to provide them, or ensure that they are provided, with the property, staff and services which they require for the exercise of those functions.

4

Directions may be given to Audit Scotland—

a

by the Auditor General, for the purpose of or in connection with the exercise of Audit Scotland’s functions in relation to the Auditor General,

b

by the Accounts Commission, for the purpose of or in connection with the exercise of Audit Scotland’s functions in relation to the Commission.

5

Audit Scotland may make arrangements with any public body or office-holder for the provision by Audit Scotland to the body or office-holder of administrative, professional or technical services in connection with the conduct of audits.

6

Schedule 2 makes further provision about Audit Scotland.

11 Audit Scotland: financial provisions1

Audit Scotland may impose reasonable charges in respect of the exercise of its functions in connection with—

a

the provision of services under arrangements made in pursuance of section 10(5),

b

the audit under sections 21 and 22 of an account, other than one prepared in pursuance of section 19(1) to (3) or 20(1),

c

the carrying out under section 23 of an examination, other than one in respect of an office-holder in the Scottish Administration or a body or other office-holder to whom sums are paid out of the Fund,

d

the audit of an account in pursuance of Part VII of the Local Government (Scotland) Act 1973 (c.65),

e

the undertaking or promotion of any study under section 97A or 105A of that Act,

f

the giving of directions under section 1 of the Local Government Act 1992 (c.19).

2

Charges under subsection (1) may be determined by reference to particular cases or classes of case.

3

In determining the amounts of those charges Audit Scotland must seek to ensure that the total sum received in respect of the charges is, taking one year with another, broadly equivalent to its expenditure in connection with the matters mentioned in subsection (1)(a) to (f).

4

Charges under subsection (1)(b) to (f) are payable by the body or office-holder whose account is audited or, as the case may be, in respect of whom the examination is carried out, the study undertaken or promoted or the direction given.

5

Where a charge under subsection (1)(c), (e) or (f) relates to an examination, study or direction in respect of more than one body or office-holder, each body or office-holder is to pay such proportion of the charge as is determined by Audit Scotland.

6

Sums received by Audit Scotland in respect of charges under subsection (1) are to be retained by it and applied to meet the expenditure mentioned in subsection (3).

7

Any other sums received by Audit Scotland are to be paid into the Fund, subject to any provision made by any enactment for such sums to be applied for any purpose instead of being paid into the Fund.

8

Any expenditure of Audit Scotland, so far as not met out of sums received and applied in accordance with subsection (6), is payable out of the Fund.

9

Audit Scotland must, for each financial year, prepare proposals for its use of resources and expenditure and send the proposals to the Scottish Commission for Public Audit (constituted under section 12), which is to examine the proposals and report to the Parliament on them.

12 Scottish Commission for Public Audit1

There is to be a body to be known as the Scottish Commission for Public Audit, with the functions conferred on it by virtue of this Act.

2

The Commission is to consist of—

a

the member of the Parliament who is for the time being convener of the Audit Committee, and

b

4 other members of the Parliament appointed in accordance with standing orders.

3

The Commission may require Audit Scotland to provide it with such documents, information and explanations about the exercise of the functions of Audit Scotland as the Commission reasonably considers necessary in connection with the discharge of its functions.

4

The Commission is from time to time to report to the Parliament on the exercise of its functions.

5

Schedule 3 makes further provision about the Commission.

13 Auditor General for Scotland1

The Auditor General is entitled to—

a

a salary of such amount, and

b

such allowances,

as the Parliamentary corporation may determine.

2

The salary and allowances and any expenses incurred by the Auditor General in the exercise of the Auditor General’s functions are to be paid by Audit Scotland.

3

Audit Scotland must make arrangements for the payment of pensions, gratuities or allowances to, or in respect of, any person who has ceased to hold the office of Auditor General.

4

In particular, Audit Scotland may—

a

make contributions or payments towards provision for such pensions, gratuities or allowances,

b

establish and administer one or more pension schemes.

5

A person appointed to be the Auditor General—

a

may be relieved of office by Her Majesty at that person’s request,

b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

... holds office on such terms and conditions as the Parliamentary corporation may determine.

6

Any function of the Auditor General may be exercised on behalf of the Auditor General by any person (whether or not a member of the staff of Audit Scotland) authorised by the Auditor General to do so.

7

The Auditor General’s functions under sections 21(4) and 23(8) may be exercised by another person by virtue of subsection (6) only where the Auditor General is incapable of exercising those functions personally.

8

Subsections (6) and (7) do not affect the responsibility of the Auditor General for the exercise of the Auditor General’s functions.

9

Where the office of Auditor General is vacant, the Scottish Commission for Public Audit may appoint a person (whether or not a member of the staff of Audit Scotland) to discharge the functions of the Auditor General until—

a

the appointment of a new Auditor General, or

b

the expiry of the period of 12 months beginning with the date on which the vacancy arose,

whichever is the earlier.

10

A person appointed under subsection (9)—

a

holds office on such terms and conditions as the Parliamentary corporation may determine,

b

shall, while he holds office, be treated for all purposes, except those of section 69(1) to (3) of the 1998 Act and subsections (1) to (5) of this section, as the Auditor General.

11

Any sums payable by virtue of subsection (10)(a) to, or in respect of, a person appointed under subsection (9), or who has ceased to hold office by virtue of such an appointment, are to be paid by Audit Scotland.

Accountable officers
14 Principal accountable officer for the Scottish Administration1

The most senior member of the staff of the Scottish Administration is, by virtue of this subsection, principal accountable officer for the Scottish Administration.

2

The principal accountable officer has the functions set out in subsection (3) and is answerable to the Parliament for the exercise of those functions.

3

Those functions are—

a

signing the accounts of the expenditure and receipts of the Scottish Administration or any part of it, so far as it is not a function of any accountable officer designated under section 15(1) to do so,

b

signing any account prepared in pursuance of section 19(2),

c

ensuring the propriety and regularity of the finances of the Scottish Administration,

d

ensuring that the resources of the Scottish Administration are used economically, efficiently and effectively,

e

designating persons as accountable officers, and determining their functions as such, in accordance with section 15,

f

ensuring the performance of those functions by accountable officers for parts of the Scottish Administration, and

g

the duty set out in subsection (4).

4

That duty is a duty, where the principal accountable officer considers that any action which the officer is required to take is inconsistent with the proper performance of the functions mentioned in subsection (3)(a) to (f), to—

a

obtain written authority from, as the case may be, the Scottish Ministers, the Lord Advocate or the non-ministerial office-holder in question before taking the action, and

b

send a copy of the authority to the Auditor General as soon as possible.

5

In subsection (4)(a), “non-ministerial office-holder” means the holder of an office in the Scottish Administration which is not a ministerial office (within the meaning of section 126(8) of the 1998 Act).

15 Accountable officers1

The principal accountable officer for the Scottish Administration is to designate members of the staff of the Scottish Administration as accountable officers for such parts of the Administration as the principal accountable officer may specify.

2

There may, by virtue of subsection (1), be more than one accountable officer having functions in relation to any particular part of the Scottish Administration.

3

The principal accountable officer for the Scottish Administration may designate a member of the staff of any body or office-holder to whom subsection (4) applies as its accountable officer.

4

This subsection applies to any body or office-holder (other than an office-holder in the Scottish Administration) any account of whom is an account in relation to which sections 21 and 22 apply.

5

Subsection (3) does not apply in relation to the Parliamentary corporation, Audit Scotland or any other body or office-holder in relation to whom provision for the appointment of an accountable officer is made by virtue of any enactment.

6

The functions of accountable officers designated under subsection (1) or (3) are—

a

those determined by the principal accountable officer for the Scottish Administration, and

b

the duty set out in subsection (8); and the accountable officers are answerable to the Parliament for the exercise of those functions.

7

The functions which may be determined under subsection (6)(a) include, in particular—

a

signing the accounts of the expenditure and receipts of the part of the Scottish Administration, or body or office-holder, in question,

b

ensuring the propriety and regularity of the finances of that part, body or office-holder,

c

ensuring that the resources of that part, body or office-holder are used economically, efficiently and effectively.

8

The duty referred to in subsection (6)(b) is a duty, where the accountable officer in question considers that any action which the officer is required to take is inconsistent with the proper performance of the functions determined under subsection (6)(a), to—

a

obtain written authority from, as the case may be, the Scottish Ministers, the Lord Advocate or the body or office-holder in question before taking the action, and

b

send a copy of the authority to the Auditor General as soon as possible.

16 Principal accountable officer for the Parliamentary corporation1

The Clerk of the Parliament is, by virtue of this subsection, principal accountable officer for the Parliamentary corporation.

2

The principal accountable officer has the functions set out in subsection (3) and is answerable to the Parliament for the exercise of those functions.

3

Those functions are—

a

signing the accounts of the expenditure and receipts of the corporation or any part of it, so far as it is not a function of any accountable officer designated under section 17(1) to do so,

b

ensuring the propriety and regularity of the finances of the corporation,

c

ensuring that the resources of the corporation are used economically, efficiently and effectively,

d

designating persons as accountable officers, and determining their functions as such, in accordance with section 17,

e

ensuring the performance of those functions by accountable officers for parts of the corporation, and

f

the duty set out in subsection (4).

4

That duty is a duty, where the principal accountable officer considers that any action which the officer is required to take is inconsistent with the proper performance of the functions mentioned in subsection (3)(a) to (e), to—

a

obtain written authority from the corporation before taking the action, and

b

send a copy of the authority to the Auditor General as soon as possible.

17 Parliamentary corporation: accountable officers1

The principal accountable officer for the Parliamentary corporation may designate members of the staff of the Parliament as accountable officers for such parts of the corporation as the principal accountable officer may specify.

2

The functions of accountable officers designated under subsection (1) are—

a

those determined by the principal accountable officer, and

b

the duty set out in subsection (4);

and the accountable officers are answerable to the Parliament for the exercise of those functions.

3

The functions which may be determined under subsection (2)(a) include, in particular—

a

signing the accounts of the expenditure and receipts of the part of the corporation in question,

b

ensuring the propriety and regularity of the finances of that part,

c

ensuring that the resources of that part are used economically, efficiently and effectively.

4

The duty referred to in subsection (2)(b) is a duty, where the accountable officer in question considers that any action which the officer is required to take is inconsistent with the proper performance of the functions determined under subsection (2)(a), to—

a

obtain written authority from the corporation before taking the action, and

b

send a copy of the authority to the Auditor General as soon as possible.

18 Audit Scotland: accountable officer1

The Scottish Commission for Public Audit is to designate the Auditor General or a member of the staff of Audit Scotland as the accountable officer for Audit Scotland.

2

The functions of the accountable officer are—

a

those specified in subsection (3), and

b

the duty set out in subsection (4);

and the accountable officer is answerable to the Parliament for the exercise of those functions.

3

The functions referred to in subsection (2)(a) are—

a

signing the accounts of the expenditure and receipts of Audit Scotland,

b

ensuring the propriety and regularity of the finances of Audit Scotland, and

c

ensuring that the resources of Audit Scotland are used economically, efficiently and effectively.

4

The duty referred to in subsection (2)(b) is a duty, where the accountable officer considers that any action which the officer is required to take is inconsistent with the proper performance of the functions specified in subsection (3), to—

a

obtain written authority from Audit Scotland before taking the action, and

b

send a copy of the authority as soon as possible to the person appointed under section 25(1) to audit an account of Audit Scotland.

Accounts
19 Duty to prepare accounts1

The Scottish Ministers, the Lord Advocate and every other person to whom sums are paid out of the Fund in a financial year must prepare accounts of their expenditure and receipts for that year.

2

The Scottish Ministers must prepare for each financial year an account of payments into and out of the Fund.

3

Holders of offices in the Scottish Administration which are not ministerial offices (within the meaning of section 126(8) of the 1998 Act) must, if required to do so by the Scottish Ministers, prepare for each financial year accounts of their expenditure and receipts.

4

Accounts prepared in pursuance of subsections (1) to (3) must be prepared in accordance with directions issued by the Scottish Ministers.

5

Subsection (1) does not apply to any cross-border public authority in relation to which the condition in section 70(6) of the 1998 Act is satisfied.

6

Subsection (3) does not apply to any office-holder to whom subsection (1) applies.

7

Accounts prepared in pursuance of subsections (1) to (3) (except accounts to which subsection (8) applies) must be sent to the Auditor General for auditing.

8

Accounts prepared by Audit Scotland in pursuance of subsection (1) must be sent to the Scottish Commission for Public Audit for auditing.

20 Consolidated public accounts1

The Scottish Ministers may prepare for any financial year consolidated accounts, in such form and manner as they may determine in writing, for—

a

the Scottish Administration,

b

the Scottish Administration together with such bodies and office-holders, or bodies or office-holders of such classes, mentioned in subsection (2) as they may designate for that financial year for the purposes of this section.

2

Those bodies and office-holders and classes of body or office-holder are any body or office-holder which appears, and any class of body or office-holder all the members of which appear, to the Scottish Ministers—

a

to exercise functions of a public nature, or

b

to be entirely or substantially funded from public money.

3

A body or office-holder designated, or of a class designated, for a financial year must—

a

prepare such financial information in relation to that year, and in such form and manner, as the Scottish Ministers may require,

b

arrange for the information to be audited so far as the Scottish Ministers may require, and

c

send the information and any explanation which the Scottish Ministers may require to the Scottish Ministers by such time as they may direct.

4

Accounts prepared in pursuance of subsection (1) and the determination under that subsection must be sent to the Auditor General.

5

The Auditor General must examine the accounts and prepare a report on whether the accounts have been prepared in accordance with the determination.

6

The Auditor General must send the report to the Scottish Ministers, who must lay before the Parliament a copy of the accounts and the report.

7

Subsections (1) and (2) of section 24 apply for the purposes of the examination of accounts under subsection (5) of this section as they apply for the purposes of the audit of an account under sections 21 and 22.

Audit and value for money examinations
21 Audit of accounts1

This section and section 22 apply in relation to any account which is, by virtue of any enactment or prerogative instrument, required (in whatever words) to be—

a

audited by the Auditor General, or

b

sent to the Auditor General for auditing.

2

The account must be sent to the Auditor General not later than 6 months after the end of the financial year to which the account relates.

3

The account is to be audited by—

a

the Auditor General, or

b

a qualified person appearing to the Auditor General to be suitable for appointment to audit the account by reason of, among other things, the person’s professional qualifications and experience.

4

It is for the Auditor General personally to decide who is to audit the account.

5

For the purposes of subsection (3)(b) a person is qualified if that person is—

a

eligible for appointment as a statutory auditor under Chapter 2 of Part 42 of the Companies Act 2006, or

b

a member of a body of accountants established in the United Kingdom or another EEA State;

and “EEA State” means any State which is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992, as adjusted by the Protocol signed at Brussels on 17th March 1993.

22 Audit of accounts: further provisions1

The auditor’s report on an account in relation to which this section applies (unless it is an account prepared in pursuance of section 19(2)) must set out the auditor’s findings on the following matters—

a

whether the expenditure and receipts shown in the account were incurred or applied in accordance with—

i

any enactment by virtue of which the expenditure was incurred or the income received,

ii

the Budget Act or Acts for the financial year, or any part of the financial year, to which the account relates, and

iii

sections 4 to 7,

b

where sums have been paid out of the Fund for the purpose of meeting such expenditure, whether the sums were applied in accordance with section 65 of the 1998 Act,

c

whether the expenditure and receipts shown in the account were incurred or applied in accordance with any applicable guidance (whether as to propriety or otherwise) issued by the Scottish Ministers,

d

whether the account complies with any applicable direction by virtue of any enactment.

2

The auditor’s report on an account prepared in pursuance of section 19(2) must set out the auditor’s findings on the following matters—

a

whether sums paid out of the Fund were paid out in accordance with section 65 of the 1998 Act and sections 4 to 6 of this Act,

b

whether the account complies with any applicable direction by virtue of any enactment

3

The auditor (unless the Auditor General) must send the account and the auditor’s report to the Auditor General, who may prepare a report on the account.

4

The Auditor General must send to the Scottish Ministers the account, the auditor’s report on the account and any report prepared by the Auditor General under subsection (3) in sufficient time to enable the Scottish Ministers to comply with subsection (5).

5

The Scottish Ministers must—

a

lay before the Parliament a copy of every account and report sent to them under subsection (4), and

b

publish every such account and report,

not later than 9 months after the end of the financial year to which the account relates.

6

In section 21 and this section “financial year”, in relation to an account, means the financial year of the body or office-holder in question.

23 Economy, efficiency and effectiveness examinations1

The Auditor General may initiate examinations into the economy, efficiency and effectiveness with which bodies and office-holders mentioned in subsection (2) have used their resources in discharging their functions.

2

Those bodies and office-holders are—

a

any body or office-holder so far as an account of that body or office-holder is an account in relation to which sections 21 and 22 apply,

b

any other body or office-holder, or a body or office-holder of any class, specified by the Scottish Ministers by order,

c

any body or office-holder not falling within paragraph (a) or (b) which agrees to such an examination being carried out.

3

An order made under subsection (2)(b) may specify a body or office-holder, or a class of body or office-holder, only if the Scottish Ministers reasonably believe that—

a

in the case of a body or office-holder, in any of the financial years of the body or office-holder—

i

more than a quarter of the income of the body or office-holder was received from public funds, or

ii

the amount of the income of the body or office-holder received from public funds exceeded £500,000,

b

in the case of a class of body or office-holder, paragraph (a) is satisfied in relation to at least half of those in the class.

4

An examination under this section in respect of a body or office-holder, or a body or office-holder of a class, specified in such an order may be carried out only—

a

in relation to any period as respects which the Auditor General reasonably believes that—

i

more than a quarter of the income of the body or office-holder was derived from public funds, or

ii

the amount of the income of the body or office-holder received from public funds exceeded £500,000,

b

so far as is reasonably practicable, in relation to the use by the body or office-holder of the income derived from public funds and to resources used in discharging the functions for which such income was used.

5

For the purposes of subsections (3) and (4)—

a

income is received from public funds if it is paid by—

i

any body or office-holder mentioned in subsection (2)(a), or

ii

any body or office-holder, or body or office-holder of a class, specified in an order made under subsection (2)(b), in a financial year of that body or office-holder in which more than half of the income of the body or office-holder was received from public funds,

b

in calculating income, capital receipts are to be disregarded,

c

money paid as consideration for the acquisition of property or the supply of goods or services or as remuneration, expenses, pensions, allowances or similar benefits for or in respect of a person as the holder of an office is to be disregarded.

6

In determining whether an examination under this section is to be carried out, the Auditor General must take into account any proposals made by the Parliament.

7

Before initiating an examination under this section in respect of Scottish Water the Auditor General must consult the Water Industry Commission for Scotland.

8

It is for the Auditor General personally to initiate an examination under this section and to decide who is to carry out the examination.

9

In carrying out the examination that person (“the examiner”)—

a

is not entitled to question the merits of the policy objectives of the body or office-holder in question, but

b

may consider the appropriateness of any criteria used by the body or office-holder to assess use of resources.

10

The examiner (if not the Auditor General) must report the results to the Auditor General, who may report the results to the Parliament.

24 Access to documents and information1

For the purposes of the audit of an account under sections 21 and 22 the auditor is entitled to—

a

have access at all reasonable times to any document in the possession, or under the control, of the body or office-holder who prepared the account which the auditor may reasonably require,

b

require from any person holding, or accountable for, any such document any assistance, information or explanation which the auditor reasonably thinks necessary,

c

require the body or office-holder who prepared the account to provide, at times specified by the auditor, accounts of such of the transactions of the body or office-holder as the auditor may specify.

2

For those purposes the auditor is also entitled to—

a

have access at all reasonable times to any document in the possession, or under the control, of a relevant person which the auditor may reasonably require,

b

require from a relevant person any assistance, information or explanation which the auditor reasonably thinks necessary for those purposes.

3

For the purposes of an examination under section 23 the examiner is entitled to—

a

have access at all reasonable times to any document in the possession, or under the control, of the body or office-holder in question which the examiner may reasonably require,

b

require from any person holding, or accountable for, any such document any assistance, information or explanation which the examiner reasonably thinks necessary,

c

require the body or office-holder to provide, at times specified by the examiner, accounts of such of the transactions of the body or office-holder as the examiner may specify.

4

For those purposes the examiner is also entitled to—

a

have access at all reasonable times to any document in the possession, or under the control, of a relevant person which the examiner may reasonably require,

b

require from a relevant person any assistance, information or explanation which the examiner reasonably thinks necessary for those purposes.

5

In subsections (2) and (4) “relevant person” means a person specified, or of a class specified, by the Scottish Ministers by order.

6

An order under subsection (5) may—

a

specify different persons, or classes of person, in relation to subsections (2) and (4),

b

provide for those subsections, or either of them, to apply to any specified person or class of person with such modifications as the order may specify.

7

In this section “document” means anything in which information is recorded in any form.

25 Audit and examination: Audit Scotland1

The Scottish Commission for Public Audit, when required to do so by the Auditor General, must appoint a qualified person to audit an account of Audit Scotland sent to the Commission for auditing under section 19(8).

2

In subsection (1) “qualified” has the same meaning as in section 21(5).

3

The auditor must examine and certify the account and report on the account to the Commission, including in the report the auditor’s findings on the matters set out in section 22(1)(a) and (b).

4

The Commission may initiate an examination into the economy, efficiency and effectiveness with which Audit Scotland has used its resources in discharging its functions and may appoint a person to carry out the examination and report the results to the Commission.

5

Subsection (9) of section 23 applies in relation to an examination under subsection (4) of this section as it applies in relation to an examination under that section.

6

The Commission must—

a

lay before the Parliament a copy of the account and the auditor’s report under subsection (3) and of any report made to it under subsection (4), and

b

publish the account and those reports.

7

Subsections (1) and (3) of section 24 apply respectively for the purposes of the audit of an account under subsection (3), and an examination under subsection (4), of this section as they apply for the purposes of the audit of an account under sections 21 and 22 and an examination under section 23.

8

Appointments under subsections (1) and (4) of this section are to be on such terms and conditions as the Commission may determine and any remuneration payable to the person appointed is to be paid by Audit Scotland.

Supplementary
26 Modification of enactments1

Schedule 4, which makes modifications of enactments relating to this Part, has effect.

2

The Scottish Ministers may by order make such modifications in any enactment or prerogative instrument or any other instrument or document as appear to them to be necessary or expedient in consequence of this Part.

PART 3 SUPPLEMENTARY
27 Orders and directions1

Any power to make orders under this Act is exercisable by statutory instrument.

2

No order containing provisions which add to, replace or omit any part of the text of an Act is to be made under section 26(2) unless a draft has been laid before, and approved by resolution of, the Parliament.

3

A statutory instrument containing an order under this Act (except sections 26(2) (where subsection (2) of this section applies) and 30) is to be subject to annulment in pursuance of a resolution of the Parliament.

4

Directions under sections 10(4) and 19(4) and paragraph 6 of schedule 3 are to be given in writing and may be varied or revoked by subsequent directions under the same provision.

28 Transitional, transitory and saving provision

The Scottish Ministers may by order make such transitional, transitory or saving provision as they consider necessary or expedient in connection with the coming into force of any provision of this Act.

29 Interpretation1

In this Act, unless the context otherwise requires—

the 1998 Act” means the Scotland Act 1998 (c.46),

the Accounts Commission” means the Accounts Commission for Scotland,

accruing resources” has the meaning given in section 1(2),

the Auditor General” means the Auditor General for Scotland,

enactment” includes an enactment whenever passed or made,

the examiner” has the meaning given in section 23(9),

financial year” means the 12 months ending with 31st March,

the Fund” means the Scottish Consolidated Fund,

overall cash authorisation” has the meaning given in section 4,

the Parliament” means the Scottish Parliament,

the Parliamentary corporation” means the Scottish Parliamentary Corporate Body,

use of resources” has the meaning given in section 1(3).

2

References in this Act to auditing, in relation to accounts, are to examining, certifying and reporting on the accounts.

3

References in this Act and in any other enactment to a Budget Act are to an Act of the Scottish Parliament making provision, for any financial year, for all or any of the following matters—

a

authorising the use of resources by the Scottish Administration, or by any body or office-holder (other than an office-holder in the Scottish Administration) whose expenditure is payable out of the Fund under any enactment,

b

authorising payment of sums out of the Fund,

c

for sums which are payable into the Fund to be applied for any purpose instead of being paid into the Fund,

d

specifying the maximum amount of relevant expenditure for the purposes of section 94(5) of the Local Government (Scotland) Act 1973 (c.65) and maximum amounts of borrowing by certain statutory bodies.

30 Commencement and short title1

The preceding provisions of this Act (including the schedules) are to come into force on such day as the Scottish Ministers may by order appoint.

2

Different days may be appointed under this section for different purposes.

3

This Act may be cited as the Public Finance and Accountability (Scotland) Act 2000.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/asp/2000/1">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/asp/2000/1"/>
<FRBRuri value="http://www.legislation.gov.uk/id/asp/2000/1"/>
<FRBRdate date="2000-01-17" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/ScottishParliament"/>
<FRBRcountry value="GB-SCT"/>
<FRBRnumber value="1"/>
<FRBRname value="2000 asp 1"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06"/>
<FRBRuri value="http://www.legislation.gov.uk/asp/2000/1/2008-04-06"/>
<FRBRdate date="2008-04-06" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/asp/2000/1/2008-04-06/data.akn"/>
<FRBRdate date="2024-11-18Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="2000-01-17" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="2000-01-17" type="amendment" source="#source"/>
<eventRef date="2000-01-19" type="amendment" source="#source"/>
<eventRef date="2000-02-01" type="amendment" source="#source"/>
<eventRef date="2000-04-01" type="amendment" source="#source"/>
<eventRef date="2001-04-01" type="amendment" source="#source"/>
<eventRef date="2002-04-01" type="amendment" source="#source"/>
<eventRef date="2005-07-01" type="amendment" source="#source"/>
<eventRef date="2005-07-20" type="amendment" source="#source"/>
<eventRef date="2007-04-06" type="amendment" source="#source"/>
<eventRef date="2010-10-01" type="amendment" source="#source"/>
<eventRef date="2010-10-06" type="amendment" source="#source"/>
<eventRef date="2011-03-17" type="amendment" source="#source"/>
<eventRef date="2012-03-15" type="amendment" source="#source"/>
<eventRef date="2012-04-01" type="amendment" source="#source"/>
<eventRef date="2013-03-14" type="amendment" source="#source"/>
<eventRef date="2000-01-17" eId="effective-date-1" source="#source"/>
<eventRef date="2000-01-19" eId="effective-date-2" source="#source"/>
<eventRef date="2000-02-01" eId="effective-date-3" source="#source"/>
<eventRef date="2000-04-01" eId="effective-date-4" source="#source"/>
<eventRef date="2001-04-01" eId="effective-date-5" source="#source"/>
<eventRef date="2005-07-01" eId="effective-date-6" source="#source"/>
<eventRef date="2005-07-20" eId="effective-date-7" source="#source"/>
<eventRef date="2007-04-06" eId="effective-date-8" source="#source"/>
<eventRef date="2008-04-06" eId="effective-date-9" source="#source"/>
<eventRef date="2010-10-01" eId="effective-date-10" source="#source"/>
<eventRef date="2010-10-06" eId="effective-date-11" source="#source"/>
<eventRef date="2011-03-17" eId="effective-date-12" source="#source"/>
<eventRef date="2012-07-01" eId="effective-date-13" source="#source"/>
<eventRef date="2012-10-01" eId="effective-date-14" source="#source"/>
<eventRef date="2013-07-01" eId="effective-date-15" source="#source"/>
<eventRef date="2015-04-01" eId="effective-date-16" source="#source"/>
<eventRef date="2018-05-25" eId="effective-date-17" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="insertion" eId="mod-key-8001028716f545b3d4fa29e690eb0f65-1472128111706">
<source href="#key-8001028716f545b3d4fa29e690eb0f65"/>
<destination href="#section-9-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-8ccf288f84ba1079c54e3401c6245ff4-1472131904339">
<source href="#key-8ccf288f84ba1079c54e3401c6245ff4"/>
<destination href="#section-21-5-a"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p1757">
<source href="#c1014093"/>
<destination href="#section-23-7"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-6c4b268efd26854683609f6e57ff451e-1472127519681">
<source href="#key-6c4b268efd26854683609f6e57ff451e"/>
<destination href="#section-23-7"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#s" type="jurisdiction"/>
<restriction href="#body" refersTo="#s" type="jurisdiction"/>
<restriction href="#section-9" refersTo="#s" type="jurisdiction"/>
<restriction href="#section-13" refersTo="#s" type="jurisdiction"/>
<restriction href="#section-21" refersTo="#s" type="jurisdiction"/>
<restriction href="#section-23" refersTo="#s" type="jurisdiction"/>
<restriction href="#part-1" refersTo="#s" type="jurisdiction"/>
<restriction href="#part-1-crossheading-the-scottish-consolidated-fund" refersTo="#s" type="jurisdiction"/>
<restriction href="#part-1-crossheading-use-of-resources" refersTo="#s" type="jurisdiction"/>
<restriction href="#part-2" refersTo="#s" type="jurisdiction"/>
<restriction href="#part-2-crossheading-accountable-officers" refersTo="#s" type="jurisdiction"/>
<restriction href="#part-2-crossheading-audit-and-value-for-money-examinations" refersTo="#s" type="jurisdiction"/>
<restriction href="#part-3" refersTo="#s" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval end="#effective-date-10" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval end="#effective-date-16" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-1" refersTo="#period-concept3"/>
</temporalGroup>
<temporalGroup eId="period4">
<timeInterval start="#effective-date-2" refersTo="#period-concept4"/>
</temporalGroup>
<temporalGroup eId="period5">
<timeInterval start="#effective-date-2" end="#effective-date-17" refersTo="#period-concept5"/>
</temporalGroup>
<temporalGroup eId="period6">
<timeInterval start="#effective-date-3" refersTo="#period-concept6"/>
</temporalGroup>
<temporalGroup eId="period7">
<timeInterval start="#effective-date-3" end="#effective-date-10" refersTo="#period-concept7"/>
</temporalGroup>
<temporalGroup eId="period8">
<timeInterval start="#effective-date-3" end="#effective-date-11" refersTo="#period-concept8"/>
</temporalGroup>
<temporalGroup eId="period9">
<timeInterval start="#effective-date-3" end="#effective-date-14" refersTo="#period-concept9"/>
</temporalGroup>
<temporalGroup eId="period10">
<timeInterval start="#effective-date-4" refersTo="#period-concept10"/>
</temporalGroup>
<temporalGroup eId="period11">
<timeInterval start="#effective-date-4" end="#effective-date-10" refersTo="#period-concept11"/>
</temporalGroup>
<temporalGroup eId="period12">
<timeInterval start="#effective-date-4" end="#effective-date-11" refersTo="#period-concept12"/>
</temporalGroup>
<temporalGroup eId="period13">
<timeInterval start="#effective-date-4" end="#effective-date-12" refersTo="#period-concept13"/>
</temporalGroup>
<temporalGroup eId="period14">
<timeInterval start="#effective-date-5" refersTo="#period-concept14"/>
</temporalGroup>
<temporalGroup eId="period15">
<timeInterval start="#effective-date-5" end="#effective-date-12" refersTo="#period-concept15"/>
</temporalGroup>
<temporalGroup eId="period16">
<timeInterval start="#effective-date-6" end="#effective-date-10" refersTo="#period-concept16"/>
</temporalGroup>
<temporalGroup eId="period17">
<timeInterval start="#effective-date-7" end="#effective-date-12" refersTo="#period-concept17"/>
</temporalGroup>
<temporalGroup eId="period18">
<timeInterval start="#effective-date-7" end="#effective-date-13" refersTo="#period-concept18"/>
</temporalGroup>
<temporalGroup eId="period19">
<timeInterval start="#effective-date-8" end="#effective-date-10" refersTo="#period-concept19"/>
</temporalGroup>
<temporalGroup eId="period20">
<timeInterval start="#effective-date-9" end="#effective-date-10" refersTo="#period-concept20"/>
</temporalGroup>
<temporalGroup eId="period21">
<timeInterval start="#effective-date-9" end="#effective-date-15" refersTo="#period-concept21"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/asp/2004/7" showAs="National Health Service Reform (Scotland) Act 2004"/>
<TLCLocation eId="s" href="/ontology/jurisdictions/uk.Scotland" showAs="Scotland"/>
<TLCTerm eId="term-the-fund" href="/ontology/term/uk.the-fund" showAs="the Fund"/>
<TLCTerm eId="term-accruing-resources" href="/ontology/term/uk.accruing-resources" showAs="accruing resources"/>
<TLCTerm eId="term-the-current-financial-year" href="/ontology/term/uk.the-current-financial-year" showAs="the current financial year"/>
<TLCTerm eId="term-the-1998-act" href="/ontology/term/uk.the-1998-act" showAs="the 1998 Act"/>
<TLCTerm eId="term-overall-cash-authorisation" href="/ontology/term/uk.overall-cash-authorisation" showAs="overall cash authorisation"/>
<TLCTerm eId="term-expenditure" href="/ontology/term/uk.expenditure" showAs="expenditure"/>
<TLCTerm eId="term-non-ministerial-office-holder" href="/ontology/term/uk.non-ministerial-office-holder" showAs="non-ministerial office-holder"/>
<TLCTerm eId="term-eea-state" href="/ontology/term/uk.eea-state" showAs="EEA State"/>
<TLCTerm eId="term-financial-year" href="/ontology/term/uk.financial-year" showAs="financial year"/>
<TLCTerm eId="term-the-examiner" href="/ontology/term/uk.the-examiner" showAs="the examiner"/>
<TLCTerm eId="term-relevant-person" href="/ontology/term/uk.relevant-person" showAs="relevant person"/>
<TLCTerm eId="term-document" href="/ontology/term/uk.document" showAs="document"/>
<TLCTerm eId="term-qualified" href="/ontology/term/uk.qualified" showAs="qualified"/>
<TLCTerm eId="term-the-accounts-commission" href="/ontology/term/uk.the-accounts-commission" showAs="the Accounts Commission"/>
<TLCTerm eId="term-the-auditor-general" href="/ontology/term/uk.the-auditor-general" showAs="the Auditor General"/>
<TLCTerm eId="term-enactment" href="/ontology/term/uk.enactment" showAs="enactment"/>
<TLCTerm eId="term-the-parliament" href="/ontology/term/uk.the-parliament" showAs="the Parliament"/>
<TLCTerm eId="term-the-parliamentary-corporation" href="/ontology/term/uk.the-parliamentary-corporation" showAs="the Parliamentary corporation"/>
<TLCTerm eId="term-use-of-resources" href="/ontology/term/uk.use-of-resources" showAs="use of resources"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2000.01.17" showAs="since 2000-01-17"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2000.01.19" showAs="since 2000-01-19"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2000.01.19-2018.05.25" showAs="from 2000-01-19 until 2018-05-25"/>
<TLCConcept eId="period-concept4" href="/ontology/time/2000.02.01" showAs="since 2000-02-01"/>
<TLCConcept eId="period-concept5" href="/ontology/time/2000.02.01-2010.10.01" showAs="from 2000-02-01 until 2010-10-01"/>
<TLCConcept eId="period-concept6" href="/ontology/time/2000.02.01-2010.10.06" showAs="from 2000-02-01 until 2010-10-06"/>
<TLCConcept eId="period-concept7" href="/ontology/time/2000.02.01-2012.10.01" showAs="from 2000-02-01 until 2012-10-01"/>
<TLCConcept eId="period-concept8" href="/ontology/time/2000.04.01" showAs="since 2000-04-01"/>
<TLCConcept eId="period-concept9" href="/ontology/time/2000.04.01-2010.10.01" showAs="from 2000-04-01 until 2010-10-01"/>
<TLCConcept eId="period-concept10" href="/ontology/time/2000.04.01-2010.10.06" showAs="from 2000-04-01 until 2010-10-06"/>
<TLCConcept eId="period-concept11" href="/ontology/time/2000.04.01-2011.03.17" showAs="from 2000-04-01 until 2011-03-17"/>
<TLCConcept eId="period-concept12" href="/ontology/time/2001.04.01" showAs="since 2001-04-01"/>
<TLCConcept eId="period-concept13" href="/ontology/time/2001.04.01-2011.03.17" showAs="from 2001-04-01 until 2011-03-17"/>
<TLCConcept eId="period-concept14" href="/ontology/time/2005.07.01-2010.10.01" showAs="from 2005-07-01 until 2010-10-01"/>
<TLCConcept eId="period-concept15" href="/ontology/time/2005.07.20-2011.03.17" showAs="from 2005-07-20 until 2011-03-17"/>
<TLCConcept eId="period-concept16" href="/ontology/time/2005.07.20-2012.07.01" showAs="from 2005-07-20 until 2012-07-01"/>
<TLCConcept eId="period-concept17" href="/ontology/time/2007.04.06-2010.10.01" showAs="from 2007-04-06 until 2010-10-01"/>
<TLCConcept eId="period-concept18" href="/ontology/time/2008.04.06-2010.10.01" showAs="from 2008-04-06 until 2010-10-01"/>
<TLCConcept eId="period-concept19" href="/ontology/time/2008.04.06-2013.07.01" showAs="from 2008-04-06 until 2013-07-01"/>
<TLCConcept eId="period-concept20" href="/ontology/time/-2010.10.01" showAs=" before 2010-10-01"/>
<TLCConcept eId="period-concept21" href="/ontology/time/-2015.04.01" showAs=" before 2015-04-01"/>
</references>
<notes source="#source">
<note class="commentary I" eId="c1014081">
<p>
S. 4 wholly in force at 1.4.2001; s. 4 not in force at Royal Assent see s. 30(1); s. 4(1) in force at 1.4.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/3">art. 2(3)</ref>
; s. 4(2)-(5) in force at 1.4.2001 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/4">art. 2(4)</ref>
</p>
</note>
<note class="commentary C" eId="c1014082">
<p>
S. 4(1) amended (
<em>temp.</em>
from 1.4.2000 to 1.4.2001) by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/46">S.S.I. 2000/46</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/46/article/2">art. 2</ref>
</p>
</note>
<note class="commentary I" eId="c1014083">
<p>
S. 5 wholly in force at 1.4.2000; s. 5 not in force at Royal Assent see s. 30(1); s. 5 in force for certain purposes at 1.2.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/2">art. 2(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/schedule">Sch.</ref>
; s. 5 in force insofar as not already in force at 1.4.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/3">art. 2(3)</ref>
</p>
</note>
<note class="commentary I" eId="c1014084">
<p>
S. 10 wholly in force at 1.4.2000; s. 10 not in force at Royal Assent see s. 30(1); s. 10(1)(2) wholly in force and s. 10(4)(6) in force for certain purposes at 1.2.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/2">art. 2(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/schedule">sch.</ref>
; s. 10 in force insofar as not already in force at 1.4.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/3">art. 2(3)</ref>
</p>
</note>
<note class="commentary C" eId="c1014085">
<p>
S. 10(3) modified (1.1.2002) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1973/65">1973 c. 65</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1973/65/section/103H">s. 103H</ref>
(as inserted (1.1.2002) by
<ref href="http://www.legislation.gov.uk/id/asp/2000/7">2000 asp 7</ref>
,
<ref href="http://www.legislation.gov.uk/id/asp/2000/7/section/33/3">s. 33(3)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/asp/2000/7/section/31">s. 31</ref>
));
<ref href="http://www.legislation.gov.uk/id/ssi/2001/474">S.S.I. 2001/474</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2001/474/article/2">arts. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2001/474/article/3">3</ref>
(subject to transitional provisions in
<ref href="http://www.legislation.gov.uk/id/ssi/2001/474/article/4">art. 4</ref>
)
</p>
</note>
<note class="commentary I" eId="c1014086">
<p>
S. 11 wholly in force at 1.4.2000; s. 11 not in force at Royal Assent see s. 30(1); s. 11(7) wholly in force and s. 11(9) in force for certain purposes at 1.2.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/2">art. 2(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/schedule">Sch.</ref>
; s. 11 in force insofar as not already in force at 1.4.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/3">art. 2(3)</ref>
</p>
</note>
<note class="commentary C" eId="c1014087">
<p>
S. 11(9) modified (1.2.2000 with effect as mentioned in art. 2(3) of the amending S.S.I.) by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/11">S.S.I. 2000/11</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/11/article/2/3">art. 2(3)</ref>
</p>
</note>
<note class="commentary C" eId="c1014088">
<p>
S. 13 modified (
<em>temp.</em>
from 1.2.2000 to 1.4.2000) by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/11">S.S.I. 2000/11</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/11/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="c1014089">
<p>
S. 14 wholly in force at 1.4.2000; s. 14 not in force at Royal Assent see s. 30(1); s. 14(1) in force at 1.2.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/2">art. 2(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/schedule">Sch.</ref>
; s. 14 in force insofar as not already in force at 1.4.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/3">art. 2(3)</ref>
</p>
</note>
<note class="commentary I" eId="c1014090">
<p>
S. 15 wholly in force at 1.4.2000; s. 15 not in force at Royal Assent see s. 30(1); s. 15(1)(2)(6)(7) in force for certain purposes at 1.2.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/2">art. 2(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/schedule">Sch.</ref>
; s. 15 in force insofar as not already in force at 1.4.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/3">art. 2(3)</ref>
</p>
</note>
<note class="commentary C" eId="c1014091">
<p>
S. 21(2) applied (with modifications) (1.4.2000 with application as mentioned in art. 6(1) of the amending S.S.I.) by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/46">S.S.I. 2000/46</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/46/article/6/3">art. 6(3)</ref>
</p>
</note>
<note class="commentary C" eId="c1014092">
<p>
S. 22(5) applied (with modifications) (1.4.2000 with application as mentioned in art. 6(1) of the amending S.S.I.) by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/46">S.S.I. 2000/46</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/46/article/6/3">art. 6(3)</ref>
</p>
</note>
<note class="commentary F" eId="c1014093">
<p>
Words in s. 23(7) substituted (1.4.2002) by
<ref href="http://www.legislation.gov.uk/id/asp/2002/3">2002 asp 3</ref>
,
<ref href="http://www.legislation.gov.uk/id/asp/2002/3/section/71/2">s. 71(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/asp/2002/3/schedule/7/paragraph/27/2">Sch. 7 para. 27(2)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/asp/2002/3/section/67">s. 67</ref>
);
<ref href="http://www.legislation.gov.uk/id/ssi/2002/118">S.S.I. 2002/118</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2002/118/article/2/3">art. 2(3)</ref>
(subject to
<ref href="http://www.legislation.gov.uk/id/ssi/2002/118/article/3">art. 3</ref>
)
</p>
</note>
<note class="commentary I" eId="c1014094">
<p>
S. 24 wholly in force at 1.4.2000; s. 24 not in force at Royal Assent see s. 30(1); s. 24(5)(6) in force for certain purposes at 1.2.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/2">art. 2(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/schedule">Sch.</ref>
; s. 24 in force insofar as not already in force at 1.4.2000 by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2/3">art. 2(3)</ref>
</p>
</note>
<note class="commentary P" eId="c1014095">
<p>
S. 30(1) power fully exercised (18.1.2000): different dates appointed for specified provisions by
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10">S.S.I. 2000/10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2000/10/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-6c4b268efd26854683609f6e57ff451e">
<p>
Word in s. 23(7) substituted (1.7.2005) by
<ref href="http://www.legislation.gov.uk/id/asp/2005/3">Water Services etc. (Scotland) Act 2005 (asp 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/asp/2005/3/section/37/2">s. 37(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/asp/2005/3/schedule/5/paragraph/5">sch. 5 para. 5</ref>
(with
<ref href="http://www.legislation.gov.uk/id/asp/2005/3/section/36">s. 36</ref>
);
<ref href="http://www.legislation.gov.uk/id/ssi/2005/351">S.S.I. 2005/351</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2005/351/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/ssi/2005/351/schedule/2">sch. 2</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ssi/2005/351/article/3/3">art. 3(3)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-8001028716f545b3d4fa29e690eb0f65">
<p>
Words in s. 9(1) inserted (20.7.2005) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/22">Finance (No. 2) Act 2005 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/22/section/47/1">s. 47(1)</ref>
</p>
</note>
<note class="commentary F" eId="key-d151e643469af1a4279f090114381496">
<p>
S. 13(5)(b) omitted (6.4.2007) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2007/825">Employment Equality (Age) (Consequential Amendments) Regulations 2007 (S.I. 2007/825)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/825/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/825/regulation/4/2/a">4(2)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-c2e827419f78b173811064d782fd7e41">
<p>
Words in s. 13(5)(c) omitted (6.4.2007) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2007/825">Employment Equality (Age) (Consequential Amendments) Regulations 2007 (S.I. 2007/825)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/825/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/825/regulation/4/2/b">4(2)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-8ccf288f84ba1079c54e3401c6245ff4">
<p>
Words in s. 21(5)(a) substituted (6.4.2008) by
<ref href="http://www.legislation.gov.uk/id/uksi/2008/948">The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/948/schedule/1/paragraph/27">Sch. 1 para. 27</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2008/948/article/6">arts. 6</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/948/article/11">11</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/948/article/12">12</ref>
)
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2008-04-06"/>
<ukl:RestrictEndDate value="2010-10-01"/>
<dc:identifier>http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06</dc:identifier>
<dc:title>Public Finance and Accountability (Scotland) Act 2000</dc:title>
<dc:description>An Act of the Scottish Parliament to make provision about public resources and finances and, for the purposes of section 70 of the Scotland Act 1998, about accountability for their use; and for connected purposes</dc:description>
<dc:date>2000-01-27</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-18</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2008-04-06</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/asp/2000/1/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/asp/2000/1/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/asp/2000/1/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/asp/2000/1/2008-04-06" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/asp/2000/1/introduction/2008-04-06" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/asp/2000/1/schedules/2008-04-06" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/asp/2000/1/body/2008-04-06/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/asp/2000/1/contents/2008-04-06" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/asp/2000/1/body/2007-04-06" title="2007-04-06"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/asp/2000/1/body/2010-10-01" title="2010-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2000-01-17" title="2000-01-17"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2000-01-19" title="2000-01-19"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2000-02-01" title="2000-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2000-04-01" title="2000-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2001-04-01" title="2001-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2002-04-01" title="2002-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2005-07-01" title="2005-07-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2005-07-20" title="2005-07-20"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2007-04-06" title="2007-04-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2010-10-01" title="2010-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2010-10-06" title="2010-10-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2011-03-17" title="2011-03-17"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2012-03-15" title="2012-03-15"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2012-04-01" title="2012-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body/2013-03-14" title="2013-03-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/asp/2000/1/body" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/asp/2000/1/2008-04-06" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/asp/2000/1/introduction/2008-04-06" title="Introduction; Introduction"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/asp/2000/1/introduction/2008-04-06" title="Introduction; Introduction"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/asp/2000/1/schedule/1/2008-04-06" title="Schedule; Schedule 1"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/asp/2000/1/schedule/1/2008-04-06" title="Schedule; Schedule 1"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="ScottishAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2000"/>
<ukm:Number Value="1"/>
<ukm:EnactmentDate Date="2000-01-17"/>
<ukm:ISBN Value="0105900028"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect Row="6" AffectingEffectsExtent="S" RequiresApplied="true" AffectedYear="2000" AffectingYear="2004" AffectingURI="http://www.legislation.gov.uk/id/asp/2004/7" Modified="2020-05-12T13:04:42Z" AffectingNumber="7" AffectedURI="http://www.legislation.gov.uk/id/asp/2000/1" AffectingClass="ScottishAct" AffectingProvisions="sch. 2" AffectedClass="ScottishAct" URI="http://www.legislation.gov.uk/id/effect/key-b11c4175a88dfd1eedf61a04c18eb84e" AffectedExtent="S" Type="repealed" AffectedProvisions="sch. 1 para. 2" AffectedNumber="1" EffectId="key-b11c4175a88dfd1eedf61a04c18eb84e">
<ukm:AffectedTitle>Public Finance and Accountability (Scotland) Act 2000</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/1">sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-2" URI="http://www.legislation.gov.uk/id/asp/2000/1/schedule/1/paragraph/2">para. 2</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>National Health Service Reform (Scotland) Act 2004</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/asp/2004/7/schedule/2">sch. 2</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-12-1" URI="http://www.legislation.gov.uk/id/asp/2004/7/section/12/1">s. 12(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/asp/2000/1/notes" DocumentURI="http://www.legislation.gov.uk/asp/2000/1/notes"/>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/asp/2000/1/pdfs/aspen_20000001_en.pdf" Title="Explanatory Note"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/asp/2000/1/pdfs/asp_20000001_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="71"/>
<ukm:BodyParagraphs Value="30"/>
<ukm:ScheduleParagraphs Value="41"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period20">
<part eId="part-1" period="#period17">
<num>
<strong>PART 1</strong>
</num>
<heading> PUBLIC RESOURCES AND FINANCES</heading>
<hcontainer name="crossheading" eId="part-1-crossheading-use-of-resources" period="#period14">
<heading> Use of resources</heading>
<section eId="section-1" period="#period14">
<num>1</num>
<heading> Use of resources</heading>
<subsection eId="section-1-1">
<num>1</num>
<intro>
<p>The use of resources by—</p>
</intro>
<paragraph eId="section-1-1-a">
<num>a</num>
<content>
<p>the Scottish Administration, and</p>
</content>
</paragraph>
<paragraph eId="section-1-1-b">
<num>b</num>
<content>
<p>
each body or office-holder (other than an office-holder in the Scottish Administration) whose expenditure is payable out of the Scottish Consolidated Fund (“
<term refersTo="#term-the-fund">the Fund</term>
”) under any enactment,
</p>
</content>
</paragraph>
<wrapUp>
<p>for any purpose in any financial year must be authorised for that year by Budget Act and must not exceed any amount so authorised in relation to that purpose.</p>
</wrapUp>
</subsection>
<subsection eId="section-1-2">
<num>2</num>
<content>
<p>
The use of resources accruing to the Scottish Administration or any such body or office-holder in a financial year (“
<term refersTo="#term-accruing-resources">accruing resources</term>
”) for any purpose in that financial year must be so authorised separately from the use of other resources.
</p>
</content>
</subsection>
<subsection eId="section-1-3">
<num>3</num>
<content>
<p>In this Act a reference to the use of resources is a reference to their expenditure, consumption or reduction in value.</p>
</content>
</subsection>
</section>
<section eId="section-2" period="#period10">
<num>2</num>
<heading> Emergency arrangements</heading>
<subsection eId="section-2-1">
<num>1</num>
<content>
<p>
This section applies where, at the beginning of any financial year (“
<term refersTo="#term-the-current-financial-year">the current financial year</term>
”), the use of resources mentioned in section 1(1) has not been authorised for that year by Budget Act.
</p>
</content>
</subsection>
<subsection eId="section-2-2">
<num>2</num>
<intro>
<p>Until there is in force a Budget Act authorising that use of resources for the current financial year—</p>
</intro>
<paragraph eId="section-2-2-a">
<num>a</num>
<content>
<p>any purpose for which the use of resources was authorised for the previous financial year by Budget Act shall be taken to be a purpose for which the use of resources is authorised for the current financial year, and</p>
</content>
</paragraph>
<paragraph eId="section-2-2-b">
<num>b</num>
<intro>
<p>the use of resources for any purpose for each calendar month of the current financial year must not exceed whichever is the greater of—</p>
</intro>
<subparagraph eId="section-2-2-b-i">
<num>i</num>
<content>
<p>one-twelfth of any amount authorised in relation to that purpose by Budget Act for the previous financial year, and</p>
</content>
</subparagraph>
<subparagraph eId="section-2-2-b-ii">
<num>ii</num>
<content>
<p>the amount of resources used for that purpose in the corresponding calendar month of the previous financial year;</p>
</content>
</subparagraph>
<wrapUp>
<p>and section 1 has effect accordingly.</p>
</wrapUp>
</paragraph>
</subsection>
<subsection eId="section-2-3">
<num>3</num>
<content>
<p>Subsection (2) is subject to any provision made by Budget Act for the current financial year.</p>
</content>
</subsection>
</section>
<section eId="section-3" period="#period14">
<num>3</num>
<heading> Contingencies</heading>
<subsection eId="section-3-1">
<num>1</num>
<content>
<p>This section applies where it is proposed that resources be used for any purpose in any financial year by the Scottish Administration or a body or office-holder referred to in section 1(1)(b) other than in accordance with that section (whether or not as modified by section 2).</p>
</content>
</subsection>
<subsection eId="section-3-2">
<num>2</num>
<content>
<p>The resources may be so used only with the authority of the Scottish Ministers.</p>
</content>
</subsection>
<subsection eId="section-3-3">
<num>3</num>
<intro>
<p>The Scottish Ministers may authorise the use of resources only if they consider that—</p>
</intro>
<paragraph eId="section-3-3-a">
<num>a</num>
<content>
<p>the use is necessarily required in the public interest, and</p>
</content>
</paragraph>
<paragraph eId="section-3-3-b">
<num>b</num>
<content>
<p>it is not reasonably practicable, for reasons of urgency, for the requirements of section 1 in relation to the use to be satisfied by a Budget Act.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-3-4">
<num>4</num>
<content>
<p>The aggregate amount of the resources which the Scottish Ministers may authorise to be used under this section in any financial year must not exceed 0.5% of the aggregate amount of the resources which, at the beginning of that year, were authorised to be used in that year by virtue of section 1.</p>
</content>
</subsection>
<subsection eId="section-3-5">
<num>5</num>
<content>
<p>Where the Scottish Ministers authorise the use of resources under this section they must, as soon as possible, lay before the Parliament a report setting out the circumstances of the authorisation and why they considered it to be necessary.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-1-crossheading-the-scottish-consolidated-fund" period="#period15">
<heading> The Scottish Consolidated Fund</heading>
<section eId="section-4" period="#period13">
<num>
<noteRef href="#c1014081" marker="I1" class="commentary I"/>
4
</num>
<heading> Payments out of the Scottish Consolidated Fund</heading>
<subsection eId="section-4-1">
<num>
<noteRef href="#c1014082" marker="C1" class="commentary C"/>
1
</num>
<content>
<p>
A sum may be paid out of the Fund under section 65(1)(c) of the Scotland Act 1998 (c.46) (“
<term refersTo="#term-the-1998-act">the 1998 Act</term>
”) only in accordance with the rules in this section and sections 5 and 6 of this Act.
</p>
</content>
</subsection>
<subsection eId="section-4-2">
<num>2</num>
<content>
<p>The sum must fall within the overall cash authorisation for the financial year in which it is to be paid out.</p>
</content>
</subsection>
<subsection eId="section-4-3">
<num>3</num>
<content>
<p>The expenditure for or in connection with which the sum is to be paid out must be a use of resources authorised for that financial year by virtue of sections 1 to 3.</p>
</content>
</subsection>
<subsection eId="section-4-4">
<num>4</num>
<content>
<p>
In this Act “
<term refersTo="#term-overall-cash-authorisation">overall cash authorisation</term>
”, in relation to a financial year, means the maximum amount authorised by Budget Act to be paid out of the Fund in that year.
</p>
</content>
</subsection>
<subsection eId="section-4-5">
<num>5</num>
<intro>
<p>Where provision is made by Budget Act for a separate overall cash authorisation in relation to—</p>
</intro>
<paragraph eId="section-4-5-a">
<num>a</num>
<content>
<p>the Scottish Administration, or</p>
</content>
</paragraph>
<paragraph eId="section-4-5-b">
<num>b</num>
<content>
<p>any body or office-holder (other than an office-holder in the Scottish Administration) whose expenditure is payable out of the Fund under any enactment,</p>
</content>
</paragraph>
<wrapUp>
<p>references in this Act to an overall cash authorisation are to the overall cash authorisation in relation to the Scottish Administration or, as the case may be, the body or office-holder in question.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-5" period="#period6">
<num>
<noteRef href="#c1014083" marker="I2" class="commentary I"/>
5
</num>
<heading> Credits for payments out of the Fund</heading>
<subsection eId="section-5-1">
<num>1</num>
<content>
<p>No sum may be paid out of the Fund except in accordance with a credit granted on the Fund by the Auditor General.</p>
</content>
</subsection>
<subsection eId="section-5-2">
<num>2</num>
<content>
<p>The Auditor General shall grant credits for payments out of the Fund from time to time at the request of the Scottish Ministers.</p>
</content>
</subsection>
<subsection eId="section-5-3">
<num>3</num>
<content>
<p>Such a credit must not be granted if, in the Auditor General’s opinion, the proposed payment out of the Fund would not comply with section 65(1) and (2) of the 1998 Act.</p>
</content>
</subsection>
<subsection eId="section-5-4">
<num>4</num>
<content>
<p>This section does not apply to sums paid out of the Fund by virtue of section 6.</p>
</content>
</subsection>
</section>
<section eId="section-6" period="#period10">
<num>6</num>
<heading> Repayments from the Fund</heading>
<content>
<p>A sum paid into the Fund where there is no obligation to do so may, with the agreement of the Auditor General, be repaid to the body or office-holder who made the payment.</p>
</content>
</section>
<section eId="section-7" period="#period14">
<num>7</num>
<heading> Application of receipts</heading>
<subsection eId="section-7-1">
<num>1</num>
<content>
<p>Subsection (2) applies where the use of accruing resources for any purpose in a financial year is authorised by virtue of sections 1 to 3.</p>
</content>
</subsection>
<subsection eId="section-7-2">
<num>2</num>
<intro>
<p>Sums—</p>
</intro>
<paragraph eId="section-7-2-a">
<num>a</num>
<content>
<p>which are received in connection with those resources in that or any later financial year by the Scottish Administration or, as the case may be, the body or office-holder in question, and</p>
</content>
</paragraph>
<paragraph eId="section-7-2-b">
<num>b</num>
<content>
<p>which, apart from this section, are payable into the Fund,</p>
</content>
</paragraph>
<wrapUp>
<p>may instead be applied in the financial year in which they are received for or in connection with expenditure which is a use of resources authorised for that year by virtue of sections 1 to 3.</p>
</wrapUp>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-1-crossheading-further-financial-provisions" period="#period18">
<heading> Further financial provisions</heading>
<section eId="section-8" period="#period10">
<num>8</num>
<heading> Capital expenditure of, and borrowing by, certain statutory bodies</heading>
<content>
<p>Schedule 1, which modifies various enactments concerning capital expenditure of, and borrowing by, certain bodies established under enactments, has effect.</p>
</content>
</section>
<section eId="section-9" period="#period18">
<num>9</num>
<heading> Keeper of the Registers of Scotland: financial arrangements</heading>
<subsection eId="section-9-1" period="#period2">
<num>1</num>
<content>
<p>
Sums
<ins class="key-8001028716f545b3d4fa29e690eb0f65-1472128111706 first last">
<noteRef href="#key-8001028716f545b3d4fa29e690eb0f65" marker="F3" class="commentary attribute F"/>
(other than payments of stamp duty land tax)
</ins>
received by the Keeper of the Registers of Scotland in connection with the exercise of the Keeper’s functions (whether by virtue of section 25 of the Land Registers (Scotland) Act 1868 (c.64) or otherwise) are to be retained by the Keeper and applied to meet expenditure.
</p>
</content>
</subsection>
<subsection eId="section-9-2">
<num>2</num>
<content>
<p>The Scottish Ministers may issue sums to the Keeper as public dividend capital.</p>
</content>
</subsection>
<subsection eId="section-9-3">
<num>3</num>
<content>
<p>Any sums which, immediately before the commencement of this subsection, were treated as public dividend capital of the Registers of Scotland Executive Agency Trading Fund by virtue of section 2A of the Government Trading Funds Act 1973 (c.63) are to be treated as having been issued by the Scottish Ministers to the Keeper as public dividend capital.</p>
</content>
</subsection>
<subsection eId="section-9-4">
<num>4</num>
<intro>
<p>The Keeper shall pay into the Scottish Consolidated Fund—</p>
</intro>
<paragraph eId="section-9-4-a">
<num>a</num>
<content>
<p>such sums (if any) by way of return on public dividend capital issued (or treated as issued) by the Scottish Ministers as the Scottish Ministers may from time to time determine,</p>
</content>
</paragraph>
<paragraph eId="section-9-4-b">
<num>b</num>
<content>
<p>such sums as may be appropriate as representing accruing liabilities of the Scottish Ministers in respect of principal or interest on any sum treated by virtue of section 71(6) of the 1998 Act as an advance made by the Secretary of State to the Scottish Ministers. (5) The Scottish Ministers may lend sums to the Keeper on such terms and conditions as they may determine.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-9-6">
<num>6</num>
<content>
<p>The rate of interest on any loan under subsection (5) shall not be less than the lowest rate determined by the Treasury under section 5 of the National Loans Act 1968 (c.13) in respect of similar loans made out of the National Loans Fund on the day the loan is made.</p>
</content>
</subsection>
<subsection eId="section-9-7">
<num>7</num>
<content>
<p>The Keeper shall pay to the Scottish Ministers such sums as may be appropriate as representing accruing liabilities of the Scottish Ministers in respect of payments by the Scottish Ministers by virtue of section 51 of the 1998 Act in relation to the Keeper and to members of the staff of the Scottish Administration assigned, or who have been assigned, to assist in the exercise of the Keeper’s functions.</p>
</content>
</subsection>
<subsection eId="section-9-8">
<num>8</num>
<content>
<p>In the exercise of the Keeper’s functions the Keeper shall achieve such financial objectives as the Scottish Ministers may from time to time determine.</p>
</content>
</subsection>
<subsection eId="section-9-9">
<num>9</num>
<content>
<p>Those objectives are to be determined with a view to ensuring, in particular, that the sums received as mentioned in subsection (1) are sufficient, taking one year with another, to meet expenditure.</p>
</content>
</subsection>
<subsection eId="section-9-10">
<num>10</num>
<content>
<p>
In this section “
<term refersTo="#term-expenditure">expenditure</term>
” means expenditure incurred by the Keeper in the exercise of the Keeper’s functions and includes payments which the Keeper is required to make by virtue of this section.
</p>
</content>
</subsection>
<subsection eId="section-9-11">
<num>11</num>
<content>
<p>Sections 1 to 5 and 7 do not apply in relation to the Keeper.</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
<part eId="part-2" period="#period20">
<num>
<strong>PART 2</strong>
</num>
<heading> ACCOUNTABILITY AND AUDIT</heading>
<hcontainer name="crossheading" eId="part-2-crossheading-audit-authorities" period="#period19">
<heading> Audit authorities</heading>
<section eId="section-10" period="#period7">
<num>
<noteRef href="#c1014084" marker="I3" class="commentary I"/>
10
</num>
<heading> Audit Scotland</heading>
<subsection eId="section-10-1">
<num>1</num>
<content>
<p>There is to be a body corporate to be known as Audit Scotland, with the functions conferred on it by virtue of this Act and any other enactment.</p>
</content>
</subsection>
<subsection eId="section-10-2" period="#period1">
<num>2</num>
<intro>
<p>Audit Scotland is to consist of—</p>
</intro>
<paragraph eId="section-10-2-a">
<num>a</num>
<content>
<p>the Auditor General,</p>
</content>
</paragraph>
<paragraph eId="section-10-2-b">
<num>b</num>
<content>
<p>the Chairman of the Accounts Commission, and</p>
</content>
</paragraph>
<paragraph eId="section-10-2-c" period="#period1">
<num>c</num>
<content>
<p>3 other members appointed jointly by the Auditor General and the Chairman.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-10-3">
<num>
<noteRef href="#c1014085" marker="C2" class="commentary C"/>
3
</num>
<content>
<p>Audit Scotland is to provide such assistance and support as the Auditor General and the Accounts Commission require in the exercise of their respective functions and, in particular, is to provide them, or ensure that they are provided, with the property, staff and services which they require for the exercise of those functions.</p>
</content>
</subsection>
<subsection eId="section-10-4">
<num>4</num>
<intro>
<p>Directions may be given to Audit Scotland—</p>
</intro>
<paragraph eId="section-10-4-a">
<num>a</num>
<content>
<p>by the Auditor General, for the purpose of or in connection with the exercise of Audit Scotland’s functions in relation to the Auditor General,</p>
</content>
</paragraph>
<paragraph eId="section-10-4-b">
<num>b</num>
<content>
<p>by the Accounts Commission, for the purpose of or in connection with the exercise of Audit Scotland’s functions in relation to the Commission.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-10-5">
<num>5</num>
<content>
<p>Audit Scotland may make arrangements with any public body or office-holder for the provision by Audit Scotland to the body or office-holder of administrative, professional or technical services in connection with the conduct of audits.</p>
</content>
</subsection>
<subsection eId="section-10-6">
<num>6</num>
<content>
<p>Schedule 2 makes further provision about Audit Scotland.</p>
</content>
</subsection>
</section>
<section eId="section-11" period="#period8">
<num>
<noteRef href="#c1014086" marker="I4" class="commentary I"/>
11
</num>
<heading> Audit Scotland: financial provisions</heading>
<subsection eId="section-11-1">
<num>1</num>
<intro>
<p>Audit Scotland may impose reasonable charges in respect of the exercise of its functions in connection with—</p>
</intro>
<paragraph eId="section-11-1-a">
<num>a</num>
<content>
<p>the provision of services under arrangements made in pursuance of section 10(5),</p>
</content>
</paragraph>
<paragraph eId="section-11-1-b">
<num>b</num>
<content>
<p>the audit under sections 21 and 22 of an account, other than one prepared in pursuance of section 19(1) to (3) or 20(1),</p>
</content>
</paragraph>
<paragraph eId="section-11-1-c">
<num>c</num>
<content>
<p>the carrying out under section 23 of an examination, other than one in respect of an office-holder in the Scottish Administration or a body or other office-holder to whom sums are paid out of the Fund,</p>
</content>
</paragraph>
<paragraph eId="section-11-1-d">
<num>d</num>
<content>
<p>the audit of an account in pursuance of Part VII of the Local Government (Scotland) Act 1973 (c.65),</p>
</content>
</paragraph>
<paragraph eId="section-11-1-e">
<num>e</num>
<content>
<p>the undertaking or promotion of any study under section 97A or 105A of that Act,</p>
</content>
</paragraph>
<paragraph eId="section-11-1-f">
<num>f</num>
<content>
<p>the giving of directions under section 1 of the Local Government Act 1992 (c.19).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-11-2">
<num>2</num>
<content>
<p>Charges under subsection (1) may be determined by reference to particular cases or classes of case.</p>
</content>
</subsection>
<subsection eId="section-11-3">
<num>3</num>
<content>
<p>In determining the amounts of those charges Audit Scotland must seek to ensure that the total sum received in respect of the charges is, taking one year with another, broadly equivalent to its expenditure in connection with the matters mentioned in subsection (1)(a) to (f).</p>
</content>
</subsection>
<subsection eId="section-11-4">
<num>4</num>
<content>
<p>Charges under subsection (1)(b) to (f) are payable by the body or office-holder whose account is audited or, as the case may be, in respect of whom the examination is carried out, the study undertaken or promoted or the direction given.</p>
</content>
</subsection>
<subsection eId="section-11-5">
<num>5</num>
<content>
<p>Where a charge under subsection (1)(c), (e) or (f) relates to an examination, study or direction in respect of more than one body or office-holder, each body or office-holder is to pay such proportion of the charge as is determined by Audit Scotland.</p>
</content>
</subsection>
<subsection eId="section-11-6">
<num>6</num>
<content>
<p>Sums received by Audit Scotland in respect of charges under subsection (1) are to be retained by it and applied to meet the expenditure mentioned in subsection (3).</p>
</content>
</subsection>
<subsection eId="section-11-7">
<num>7</num>
<content>
<p>Any other sums received by Audit Scotland are to be paid into the Fund, subject to any provision made by any enactment for such sums to be applied for any purpose instead of being paid into the Fund.</p>
</content>
</subsection>
<subsection eId="section-11-8">
<num>8</num>
<content>
<p>Any expenditure of Audit Scotland, so far as not met out of sums received and applied in accordance with subsection (6), is payable out of the Fund.</p>
</content>
</subsection>
<subsection eId="section-11-9">
<num>
<noteRef href="#c1014087" marker="C3" class="commentary C"/>
9
</num>
<content>
<p>Audit Scotland must, for each financial year, prepare proposals for its use of resources and expenditure and send the proposals to the Scottish Commission for Public Audit (constituted under section 12), which is to examine the proposals and report to the Parliament on them.</p>
</content>
</subsection>
</section>
<section eId="section-12" period="#period7">
<num>12</num>
<heading> Scottish Commission for Public Audit</heading>
<subsection eId="section-12-1">
<num>1</num>
<content>
<p>There is to be a body to be known as the Scottish Commission for Public Audit, with the functions conferred on it by virtue of this Act.</p>
</content>
</subsection>
<subsection eId="section-12-2">
<num>2</num>
<intro>
<p>The Commission is to consist of—</p>
</intro>
<paragraph eId="section-12-2-a">
<num>a</num>
<content>
<p>the member of the Parliament who is for the time being convener of the Audit Committee, and</p>
</content>
</paragraph>
<paragraph eId="section-12-2-b">
<num>b</num>
<content>
<p>4 other members of the Parliament appointed in accordance with standing orders.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-12-3">
<num>3</num>
<content>
<p>The Commission may require Audit Scotland to provide it with such documents, information and explanations about the exercise of the functions of Audit Scotland as the Commission reasonably considers necessary in connection with the discharge of its functions.</p>
</content>
</subsection>
<subsection eId="section-12-4">
<num>4</num>
<content>
<p>The Commission is from time to time to report to the Parliament on the exercise of its functions.</p>
</content>
</subsection>
<subsection eId="section-12-5">
<num>5</num>
<content>
<p>Schedule 3 makes further provision about the Commission.</p>
</content>
</subsection>
</section>
<section eId="section-13" period="#period19">
<num>
<noteRef href="#c1014088" marker="C4" class="commentary C"/>
13
</num>
<heading> Auditor General for Scotland</heading>
<subsection eId="section-13-1">
<num>1</num>
<intro>
<p>The Auditor General is entitled to—</p>
</intro>
<paragraph eId="section-13-1-a">
<num>a</num>
<content>
<p>a salary of such amount, and</p>
</content>
</paragraph>
<paragraph eId="section-13-1-b">
<num>b</num>
<content>
<p>such allowances,</p>
</content>
</paragraph>
<wrapUp>
<p>as the Parliamentary corporation may determine.</p>
</wrapUp>
</subsection>
<subsection eId="section-13-2">
<num>2</num>
<content>
<p>The salary and allowances and any expenses incurred by the Auditor General in the exercise of the Auditor General’s functions are to be paid by Audit Scotland.</p>
</content>
</subsection>
<subsection eId="section-13-3">
<num>3</num>
<content>
<p>Audit Scotland must make arrangements for the payment of pensions, gratuities or allowances to, or in respect of, any person who has ceased to hold the office of Auditor General.</p>
</content>
</subsection>
<subsection eId="section-13-4">
<num>4</num>
<intro>
<p>In particular, Audit Scotland may—</p>
</intro>
<paragraph eId="section-13-4-a">
<num>a</num>
<content>
<p>make contributions or payments towards provision for such pensions, gratuities or allowances,</p>
</content>
</paragraph>
<paragraph eId="section-13-4-b">
<num>b</num>
<content>
<p>establish and administer one or more pension schemes.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-13-5" period="#period1">
<num>5</num>
<intro>
<p>A person appointed to be the Auditor General—</p>
</intro>
<paragraph eId="section-13-5-a">
<num>a</num>
<content>
<p>may be relieved of office by Her Majesty at that person’s request,</p>
</content>
</paragraph>
<paragraph eId="section-13-5-b">
<num>
<noteRef href="#key-d151e643469af1a4279f090114381496" marker="F4" class="commentary F"/>
b
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="section-13-5-c">
<num>c</num>
<content>
<p>
<noteRef href="#key-c2e827419f78b173811064d782fd7e41" marker="F5" class="commentary F"/>
... holds office on such terms and conditions as the Parliamentary corporation may determine.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-13-6">
<num>6</num>
<content>
<p>Any function of the Auditor General may be exercised on behalf of the Auditor General by any person (whether or not a member of the staff of Audit Scotland) authorised by the Auditor General to do so.</p>
</content>
</subsection>
<subsection eId="section-13-7">
<num>7</num>
<content>
<p>The Auditor General’s functions under sections 21(4) and 23(8) may be exercised by another person by virtue of subsection (6) only where the Auditor General is incapable of exercising those functions personally.</p>
</content>
</subsection>
<subsection eId="section-13-8">
<num>8</num>
<content>
<p>Subsections (6) and (7) do not affect the responsibility of the Auditor General for the exercise of the Auditor General’s functions.</p>
</content>
</subsection>
<subsection eId="section-13-9">
<num>9</num>
<intro>
<p>Where the office of Auditor General is vacant, the Scottish Commission for Public Audit may appoint a person (whether or not a member of the staff of Audit Scotland) to discharge the functions of the Auditor General until—</p>
</intro>
<paragraph eId="section-13-9-a">
<num>a</num>
<content>
<p>the appointment of a new Auditor General, or</p>
</content>
</paragraph>
<paragraph eId="section-13-9-b">
<num>b</num>
<content>
<p>the expiry of the period of 12 months beginning with the date on which the vacancy arose,</p>
</content>
</paragraph>
<wrapUp>
<p>whichever is the earlier.</p>
</wrapUp>
</subsection>
<subsection eId="section-13-10">
<num>10</num>
<intro>
<p>A person appointed under subsection (9)—</p>
</intro>
<paragraph eId="section-13-10-a">
<num>a</num>
<content>
<p>holds office on such terms and conditions as the Parliamentary corporation may determine,</p>
</content>
</paragraph>
<paragraph eId="section-13-10-b">
<num>b</num>
<content>
<p>shall, while he holds office, be treated for all purposes, except those of section 69(1) to (3) of the 1998 Act and subsections (1) to (5) of this section, as the Auditor General.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-13-11">
<num>11</num>
<content>
<p>Any sums payable by virtue of subsection (10)(a) to, or in respect of, a person appointed under subsection (9), or who has ceased to hold office by virtue of such an appointment, are to be paid by Audit Scotland.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-2-crossheading-accountable-officers" period="#period11">
<heading> Accountable officers</heading>
<section eId="section-14" period="#period6">
<num>
<noteRef href="#c1014089" marker="I5" class="commentary I"/>
14
</num>
<heading> Principal accountable officer for the Scottish Administration</heading>
<subsection eId="section-14-1">
<num>1</num>
<content>
<p>The most senior member of the staff of the Scottish Administration is, by virtue of this subsection, principal accountable officer for the Scottish Administration.</p>
</content>
</subsection>
<subsection eId="section-14-2">
<num>2</num>
<content>
<p>The principal accountable officer has the functions set out in subsection (3) and is answerable to the Parliament for the exercise of those functions.</p>
</content>
</subsection>
<subsection eId="section-14-3">
<num>3</num>
<intro>
<p>Those functions are—</p>
</intro>
<paragraph eId="section-14-3-a">
<num>a</num>
<content>
<p>signing the accounts of the expenditure and receipts of the Scottish Administration or any part of it, so far as it is not a function of any accountable officer designated under section 15(1) to do so,</p>
</content>
</paragraph>
<paragraph eId="section-14-3-b">
<num>b</num>
<content>
<p>signing any account prepared in pursuance of section 19(2),</p>
</content>
</paragraph>
<paragraph eId="section-14-3-c">
<num>c</num>
<content>
<p>ensuring the propriety and regularity of the finances of the Scottish Administration,</p>
</content>
</paragraph>
<paragraph eId="section-14-3-d">
<num>d</num>
<content>
<p>ensuring that the resources of the Scottish Administration are used economically, efficiently and effectively,</p>
</content>
</paragraph>
<paragraph eId="section-14-3-e">
<num>e</num>
<content>
<p>designating persons as accountable officers, and determining their functions as such, in accordance with section 15,</p>
</content>
</paragraph>
<paragraph eId="section-14-3-f">
<num>f</num>
<content>
<p>ensuring the performance of those functions by accountable officers for parts of the Scottish Administration, and</p>
</content>
</paragraph>
<paragraph eId="section-14-3-g">
<num>g</num>
<content>
<p>the duty set out in subsection (4).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-14-4">
<num>4</num>
<intro>
<p>That duty is a duty, where the principal accountable officer considers that any action which the officer is required to take is inconsistent with the proper performance of the functions mentioned in subsection (3)(a) to (f), to—</p>
</intro>
<paragraph eId="section-14-4-a">
<num>a</num>
<content>
<p>obtain written authority from, as the case may be, the Scottish Ministers, the Lord Advocate or the non-ministerial office-holder in question before taking the action, and</p>
</content>
</paragraph>
<paragraph eId="section-14-4-b">
<num>b</num>
<content>
<p>send a copy of the authority to the Auditor General as soon as possible.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-14-5">
<num>5</num>
<content>
<p>
In subsection (4)(a), “
<term refersTo="#term-non-ministerial-office-holder">non-ministerial office-holder</term>
” means the holder of an office in the Scottish Administration which is not a ministerial office (within the meaning of section 126(8) of the 1998 Act).
</p>
</content>
</subsection>
</section>
<section eId="section-15" period="#period6">
<num>
<noteRef href="#c1014090" marker="I6" class="commentary I"/>
15
</num>
<heading> Accountable officers</heading>
<subsection eId="section-15-1">
<num>1</num>
<content>
<p>The principal accountable officer for the Scottish Administration is to designate members of the staff of the Scottish Administration as accountable officers for such parts of the Administration as the principal accountable officer may specify.</p>
</content>
</subsection>
<subsection eId="section-15-2">
<num>2</num>
<content>
<p>There may, by virtue of subsection (1), be more than one accountable officer having functions in relation to any particular part of the Scottish Administration.</p>
</content>
</subsection>
<subsection eId="section-15-3">
<num>3</num>
<content>
<p>The principal accountable officer for the Scottish Administration may designate a member of the staff of any body or office-holder to whom subsection (4) applies as its accountable officer.</p>
</content>
</subsection>
<subsection eId="section-15-4">
<num>4</num>
<content>
<p>This subsection applies to any body or office-holder (other than an office-holder in the Scottish Administration) any account of whom is an account in relation to which sections 21 and 22 apply.</p>
</content>
</subsection>
<subsection eId="section-15-5">
<num>5</num>
<content>
<p>Subsection (3) does not apply in relation to the Parliamentary corporation, Audit Scotland or any other body or office-holder in relation to whom provision for the appointment of an accountable officer is made by virtue of any enactment.</p>
</content>
</subsection>
<subsection eId="section-15-6">
<num>6</num>
<intro>
<p>The functions of accountable officers designated under subsection (1) or (3) are—</p>
</intro>
<paragraph eId="section-15-6-a">
<num>a</num>
<content>
<p>those determined by the principal accountable officer for the Scottish Administration, and</p>
</content>
</paragraph>
<paragraph eId="section-15-6-b">
<num>b</num>
<content>
<p>the duty set out in subsection (8); and the accountable officers are answerable to the Parliament for the exercise of those functions.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-15-7">
<num>7</num>
<intro>
<p>The functions which may be determined under subsection (6)(a) include, in particular—</p>
</intro>
<paragraph eId="section-15-7-a">
<num>a</num>
<content>
<p>signing the accounts of the expenditure and receipts of the part of the Scottish Administration, or body or office-holder, in question,</p>
</content>
</paragraph>
<paragraph eId="section-15-7-b">
<num>b</num>
<content>
<p>ensuring the propriety and regularity of the finances of that part, body or office-holder,</p>
</content>
</paragraph>
<paragraph eId="section-15-7-c">
<num>c</num>
<content>
<p>ensuring that the resources of that part, body or office-holder are used economically, efficiently and effectively.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-15-8">
<num>8</num>
<intro>
<p>The duty referred to in subsection (6)(b) is a duty, where the accountable officer in question considers that any action which the officer is required to take is inconsistent with the proper performance of the functions determined under subsection (6)(a), to—</p>
</intro>
<paragraph eId="section-15-8-a">
<num>a</num>
<content>
<p>obtain written authority from, as the case may be, the Scottish Ministers, the Lord Advocate or the body or office-holder in question before taking the action, and</p>
</content>
</paragraph>
<paragraph eId="section-15-8-b">
<num>b</num>
<content>
<p>send a copy of the authority to the Auditor General as soon as possible.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-16" period="#period10">
<num>16</num>
<heading> Principal accountable officer for the Parliamentary corporation</heading>
<subsection eId="section-16-1">
<num>1</num>
<content>
<p>The Clerk of the Parliament is, by virtue of this subsection, principal accountable officer for the Parliamentary corporation.</p>
</content>
</subsection>
<subsection eId="section-16-2">
<num>2</num>
<content>
<p>The principal accountable officer has the functions set out in subsection (3) and is answerable to the Parliament for the exercise of those functions.</p>
</content>
</subsection>
<subsection eId="section-16-3">
<num>3</num>
<intro>
<p>Those functions are—</p>
</intro>
<paragraph eId="section-16-3-a">
<num>a</num>
<content>
<p>signing the accounts of the expenditure and receipts of the corporation or any part of it, so far as it is not a function of any accountable officer designated under section 17(1) to do so,</p>
</content>
</paragraph>
<paragraph eId="section-16-3-b">
<num>b</num>
<content>
<p>ensuring the propriety and regularity of the finances of the corporation,</p>
</content>
</paragraph>
<paragraph eId="section-16-3-c">
<num>c</num>
<content>
<p>ensuring that the resources of the corporation are used economically, efficiently and effectively,</p>
</content>
</paragraph>
<paragraph eId="section-16-3-d">
<num>d</num>
<content>
<p>designating persons as accountable officers, and determining their functions as such, in accordance with section 17,</p>
</content>
</paragraph>
<paragraph eId="section-16-3-e">
<num>e</num>
<content>
<p>ensuring the performance of those functions by accountable officers for parts of the corporation, and</p>
</content>
</paragraph>
<paragraph eId="section-16-3-f">
<num>f</num>
<content>
<p>the duty set out in subsection (4).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-16-4">
<num>4</num>
<intro>
<p>That duty is a duty, where the principal accountable officer considers that any action which the officer is required to take is inconsistent with the proper performance of the functions mentioned in subsection (3)(a) to (e), to—</p>
</intro>
<paragraph eId="section-16-4-a">
<num>a</num>
<content>
<p>obtain written authority from the corporation before taking the action, and</p>
</content>
</paragraph>
<paragraph eId="section-16-4-b">
<num>b</num>
<content>
<p>send a copy of the authority to the Auditor General as soon as possible.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-17" period="#period10">
<num>17</num>
<heading> Parliamentary corporation: accountable officers</heading>
<subsection eId="section-17-1">
<num>1</num>
<content>
<p>The principal accountable officer for the Parliamentary corporation may designate members of the staff of the Parliament as accountable officers for such parts of the corporation as the principal accountable officer may specify.</p>
</content>
</subsection>
<subsection eId="section-17-2">
<num>2</num>
<intro>
<p>The functions of accountable officers designated under subsection (1) are—</p>
</intro>
<paragraph eId="section-17-2-a">
<num>a</num>
<content>
<p>those determined by the principal accountable officer, and</p>
</content>
</paragraph>
<paragraph eId="section-17-2-b">
<num>b</num>
<content>
<p>the duty set out in subsection (4);</p>
</content>
</paragraph>
<wrapUp>
<p>and the accountable officers are answerable to the Parliament for the exercise of those functions.</p>
</wrapUp>
</subsection>
<subsection eId="section-17-3">
<num>3</num>
<intro>
<p>The functions which may be determined under subsection (2)(a) include, in particular—</p>
</intro>
<paragraph eId="section-17-3-a">
<num>a</num>
<content>
<p>signing the accounts of the expenditure and receipts of the part of the corporation in question,</p>
</content>
</paragraph>
<paragraph eId="section-17-3-b">
<num>b</num>
<content>
<p>ensuring the propriety and regularity of the finances of that part,</p>
</content>
</paragraph>
<paragraph eId="section-17-3-c">
<num>c</num>
<content>
<p>ensuring that the resources of that part are used economically, efficiently and effectively.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-17-4">
<num>4</num>
<intro>
<p>The duty referred to in subsection (2)(b) is a duty, where the accountable officer in question considers that any action which the officer is required to take is inconsistent with the proper performance of the functions determined under subsection (2)(a), to—</p>
</intro>
<paragraph eId="section-17-4-a">
<num>a</num>
<content>
<p>obtain written authority from the corporation before taking the action, and</p>
</content>
</paragraph>
<paragraph eId="section-17-4-b">
<num>b</num>
<content>
<p>send a copy of the authority to the Auditor General as soon as possible.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-18" period="#period10">
<num>18</num>
<heading> Audit Scotland: accountable officer</heading>
<subsection eId="section-18-1">
<num>1</num>
<content>
<p>The Scottish Commission for Public Audit is to designate the Auditor General or a member of the staff of Audit Scotland as the accountable officer for Audit Scotland.</p>
</content>
</subsection>
<subsection eId="section-18-2">
<num>2</num>
<intro>
<p>The functions of the accountable officer are—</p>
</intro>
<paragraph eId="section-18-2-a">
<num>a</num>
<content>
<p>those specified in subsection (3), and</p>
</content>
</paragraph>
<paragraph eId="section-18-2-b">
<num>b</num>
<content>
<p>the duty set out in subsection (4);</p>
</content>
</paragraph>
<wrapUp>
<p>and the accountable officer is answerable to the Parliament for the exercise of those functions.</p>
</wrapUp>
</subsection>
<subsection eId="section-18-3">
<num>3</num>
<intro>
<p>The functions referred to in subsection (2)(a) are—</p>
</intro>
<paragraph eId="section-18-3-a">
<num>a</num>
<content>
<p>signing the accounts of the expenditure and receipts of Audit Scotland,</p>
</content>
</paragraph>
<paragraph eId="section-18-3-b">
<num>b</num>
<content>
<p>ensuring the propriety and regularity of the finances of Audit Scotland, and</p>
</content>
</paragraph>
<paragraph eId="section-18-3-c">
<num>c</num>
<content>
<p>ensuring that the resources of Audit Scotland are used economically, efficiently and effectively.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-18-4">
<num>4</num>
<intro>
<p>The duty referred to in subsection (2)(b) is a duty, where the accountable officer considers that any action which the officer is required to take is inconsistent with the proper performance of the functions specified in subsection (3), to—</p>
</intro>
<paragraph eId="section-18-4-a">
<num>a</num>
<content>
<p>obtain written authority from Audit Scotland before taking the action, and</p>
</content>
</paragraph>
<paragraph eId="section-18-4-b">
<num>b</num>
<content>
<p>send a copy of the authority as soon as possible to the person appointed under section 25(1) to audit an account of Audit Scotland.</p>
</content>
</paragraph>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-2-crossheading-accounts" period="#period10">
<heading> Accounts</heading>
<section eId="section-19" period="#period10">
<num>19</num>
<heading> Duty to prepare accounts</heading>
<subsection eId="section-19-1">
<num>1</num>
<content>
<p>The Scottish Ministers, the Lord Advocate and every other person to whom sums are paid out of the Fund in a financial year must prepare accounts of their expenditure and receipts for that year.</p>
</content>
</subsection>
<subsection eId="section-19-2">
<num>2</num>
<content>
<p>The Scottish Ministers must prepare for each financial year an account of payments into and out of the Fund.</p>
</content>
</subsection>
<subsection eId="section-19-3">
<num>3</num>
<content>
<p>Holders of offices in the Scottish Administration which are not ministerial offices (within the meaning of section 126(8) of the 1998 Act) must, if required to do so by the Scottish Ministers, prepare for each financial year accounts of their expenditure and receipts.</p>
</content>
</subsection>
<subsection eId="section-19-4">
<num>4</num>
<content>
<p>Accounts prepared in pursuance of subsections (1) to (3) must be prepared in accordance with directions issued by the Scottish Ministers.</p>
</content>
</subsection>
<subsection eId="section-19-5">
<num>5</num>
<content>
<p>Subsection (1) does not apply to any cross-border public authority in relation to which the condition in section 70(6) of the 1998 Act is satisfied.</p>
</content>
</subsection>
<subsection eId="section-19-6">
<num>6</num>
<content>
<p>Subsection (3) does not apply to any office-holder to whom subsection (1) applies.</p>
</content>
</subsection>
<subsection eId="section-19-7">
<num>7</num>
<content>
<p>Accounts prepared in pursuance of subsections (1) to (3) (except accounts to which subsection (8) applies) must be sent to the Auditor General for auditing.</p>
</content>
</subsection>
<subsection eId="section-19-8">
<num>8</num>
<content>
<p>Accounts prepared by Audit Scotland in pursuance of subsection (1) must be sent to the Scottish Commission for Public Audit for auditing.</p>
</content>
</subsection>
</section>
<section eId="section-20" period="#period10">
<num>20</num>
<heading> Consolidated public accounts</heading>
<subsection eId="section-20-1">
<num>1</num>
<intro>
<p>The Scottish Ministers may prepare for any financial year consolidated accounts, in such form and manner as they may determine in writing, for—</p>
</intro>
<paragraph eId="section-20-1-a">
<num>a</num>
<content>
<p>the Scottish Administration,</p>
</content>
</paragraph>
<paragraph eId="section-20-1-b">
<num>b</num>
<content>
<p>the Scottish Administration together with such bodies and office-holders, or bodies or office-holders of such classes, mentioned in subsection (2) as they may designate for that financial year for the purposes of this section.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-20-2">
<num>2</num>
<intro>
<p>Those bodies and office-holders and classes of body or office-holder are any body or office-holder which appears, and any class of body or office-holder all the members of which appear, to the Scottish Ministers—</p>
</intro>
<paragraph eId="section-20-2-a">
<num>a</num>
<content>
<p>to exercise functions of a public nature, or</p>
</content>
</paragraph>
<paragraph eId="section-20-2-b">
<num>b</num>
<content>
<p>to be entirely or substantially funded from public money.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-20-3">
<num>3</num>
<intro>
<p>A body or office-holder designated, or of a class designated, for a financial year must—</p>
</intro>
<paragraph eId="section-20-3-a">
<num>a</num>
<content>
<p>prepare such financial information in relation to that year, and in such form and manner, as the Scottish Ministers may require,</p>
</content>
</paragraph>
<paragraph eId="section-20-3-b">
<num>b</num>
<content>
<p>arrange for the information to be audited so far as the Scottish Ministers may require, and</p>
</content>
</paragraph>
<paragraph eId="section-20-3-c">
<num>c</num>
<content>
<p>send the information and any explanation which the Scottish Ministers may require to the Scottish Ministers by such time as they may direct.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-20-4">
<num>4</num>
<content>
<p>Accounts prepared in pursuance of subsection (1) and the determination under that subsection must be sent to the Auditor General.</p>
</content>
</subsection>
<subsection eId="section-20-5">
<num>5</num>
<content>
<p>The Auditor General must examine the accounts and prepare a report on whether the accounts have been prepared in accordance with the determination.</p>
</content>
</subsection>
<subsection eId="section-20-6">
<num>6</num>
<content>
<p>The Auditor General must send the report to the Scottish Ministers, who must lay before the Parliament a copy of the accounts and the report.</p>
</content>
</subsection>
<subsection eId="section-20-7">
<num>7</num>
<content>
<p>Subsections (1) and (2) of section 24 apply for the purposes of the examination of accounts under subsection (5) of this section as they apply for the purposes of the audit of an account under sections 21 and 22.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-2-crossheading-audit-and-value-for-money-examinations" period="#period20">
<heading> Audit and value for money examinations</heading>
<section eId="section-21" period="#period21">
<num>21</num>
<heading> Audit of accounts</heading>
<subsection eId="section-21-1">
<num>1</num>
<intro>
<p>This section and section 22 apply in relation to any account which is, by virtue of any enactment or prerogative instrument, required (in whatever words) to be—</p>
</intro>
<paragraph eId="section-21-1-a">
<num>a</num>
<content>
<p>audited by the Auditor General, or</p>
</content>
</paragraph>
<paragraph eId="section-21-1-b">
<num>b</num>
<content>
<p>sent to the Auditor General for auditing.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-21-2">
<num>
<noteRef href="#c1014091" marker="C5" class="commentary C"/>
2
</num>
<content>
<p>The account must be sent to the Auditor General not later than 6 months after the end of the financial year to which the account relates.</p>
</content>
</subsection>
<subsection eId="section-21-3">
<num>3</num>
<intro>
<p>The account is to be audited by—</p>
</intro>
<paragraph eId="section-21-3-a">
<num>a</num>
<content>
<p>the Auditor General, or</p>
</content>
</paragraph>
<paragraph eId="section-21-3-b">
<num>b</num>
<content>
<p>a qualified person appearing to the Auditor General to be suitable for appointment to audit the account by reason of, among other things, the person’s professional qualifications and experience.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-21-4">
<num>4</num>
<content>
<p>It is for the Auditor General personally to decide who is to audit the account.</p>
</content>
</subsection>
<subsection eId="section-21-5">
<num>5</num>
<intro>
<p>For the purposes of subsection (3)(b) a person is qualified if that person is—</p>
</intro>
<paragraph eId="section-21-5-a">
<num>a</num>
<content>
<p>
<ins class="substitution key-8ccf288f84ba1079c54e3401c6245ff4-1472131904339 first last">
<noteRef href="#key-8ccf288f84ba1079c54e3401c6245ff4" marker="F6" class="commentary attribute F"/>
eligible for appointment as a statutory auditor under Chapter 2 of Part 42 of the Companies Act 2006
</ins>
, or
</p>
</content>
</paragraph>
<paragraph eId="section-21-5-b">
<num>b</num>
<content>
<p>
a member of a body of accountants established in the United Kingdom or another
<abbr class="Acronym" title="European Economic Area">EEA</abbr>
State;
</p>
</content>
</paragraph>
<wrapUp>
<p>
and “
<term refersTo="#term-eea-state">
<abbr class="Acronym" title="European Economic Area">EEA</abbr>
State
</term>
” means any State which is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992, as adjusted by the Protocol signed at Brussels on 17th March 1993.
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-22" period="#period11">
<num>22</num>
<heading> Audit of accounts: further provisions</heading>
<subsection eId="section-22-1">
<num>1</num>
<intro>
<p>The auditor’s report on an account in relation to which this section applies (unless it is an account prepared in pursuance of section 19(2)) must set out the auditor’s findings on the following matters—</p>
</intro>
<paragraph eId="section-22-1-a">
<num>a</num>
<intro>
<p>whether the expenditure and receipts shown in the account were incurred or applied in accordance with—</p>
</intro>
<subparagraph eId="section-22-1-a-i">
<num>i</num>
<content>
<p>any enactment by virtue of which the expenditure was incurred or the income received,</p>
</content>
</subparagraph>
<subparagraph eId="section-22-1-a-ii">
<num>ii</num>
<content>
<p>the Budget Act or Acts for the financial year, or any part of the financial year, to which the account relates, and</p>
</content>
</subparagraph>
<subparagraph eId="section-22-1-a-iii">
<num>iii</num>
<content>
<p> sections 4 to 7,</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-22-1-b">
<num>b</num>
<content>
<p>where sums have been paid out of the Fund for the purpose of meeting such expenditure, whether the sums were applied in accordance with section 65 of the 1998 Act,</p>
</content>
</paragraph>
<paragraph eId="section-22-1-c">
<num>c</num>
<content>
<p>whether the expenditure and receipts shown in the account were incurred or applied in accordance with any applicable guidance (whether as to propriety or otherwise) issued by the Scottish Ministers,</p>
</content>
</paragraph>
<paragraph eId="section-22-1-d">
<num>d</num>
<content>
<p>whether the account complies with any applicable direction by virtue of any enactment.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-22-2">
<num>2</num>
<intro>
<p>The auditor’s report on an account prepared in pursuance of section 19(2) must set out the auditor’s findings on the following matters—</p>
</intro>
<paragraph eId="section-22-2-a">
<num>a</num>
<content>
<p>whether sums paid out of the Fund were paid out in accordance with section 65 of the 1998 Act and sections 4 to 6 of this Act,</p>
</content>
</paragraph>
<paragraph eId="section-22-2-b">
<num>b</num>
<content>
<p>whether the account complies with any applicable direction by virtue of any enactment</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-22-3">
<num>3</num>
<content>
<p>The auditor (unless the Auditor General) must send the account and the auditor’s report to the Auditor General, who may prepare a report on the account.</p>
</content>
</subsection>
<subsection eId="section-22-4">
<num>4</num>
<content>
<p>The Auditor General must send to the Scottish Ministers the account, the auditor’s report on the account and any report prepared by the Auditor General under subsection (3) in sufficient time to enable the Scottish Ministers to comply with subsection (5).</p>
</content>
</subsection>
<subsection eId="section-22-5">
<num>
<noteRef href="#c1014092" marker="C6" class="commentary C"/>
5
</num>
<intro>
<p>The Scottish Ministers must—</p>
</intro>
<paragraph eId="section-22-5-a">
<num>a</num>
<content>
<p>lay before the Parliament a copy of every account and report sent to them under subsection (4), and</p>
</content>
</paragraph>
<paragraph eId="section-22-5-b">
<num>b</num>
<content>
<p>publish every such account and report,</p>
</content>
</paragraph>
<wrapUp>
<p>not later than 9 months after the end of the financial year to which the account relates.</p>
</wrapUp>
</subsection>
<subsection eId="section-22-6">
<num>6</num>
<content>
<p>
In section 21 and this section “
<term refersTo="#term-financial-year">financial year</term>
”, in relation to an account, means the financial year of the body or office-holder in question.
</p>
</content>
</subsection>
</section>
<section eId="section-23" period="#period16">
<num>23</num>
<heading> Economy, efficiency and effectiveness examinations</heading>
<subsection eId="section-23-1">
<num>1</num>
<content>
<p>The Auditor General may initiate examinations into the economy, efficiency and effectiveness with which bodies and office-holders mentioned in subsection (2) have used their resources in discharging their functions.</p>
</content>
</subsection>
<subsection eId="section-23-2">
<num>2</num>
<intro>
<p>Those bodies and office-holders are—</p>
</intro>
<paragraph eId="section-23-2-a">
<num>a</num>
<content>
<p>any body or office-holder so far as an account of that body or office-holder is an account in relation to which sections 21 and 22 apply,</p>
</content>
</paragraph>
<paragraph eId="section-23-2-b">
<num>b</num>
<content>
<p>any other body or office-holder, or a body or office-holder of any class, specified by the Scottish Ministers by order,</p>
</content>
</paragraph>
<paragraph eId="section-23-2-c">
<num>c</num>
<content>
<p>any body or office-holder not falling within paragraph (a) or (b) which agrees to such an examination being carried out.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-23-3">
<num>3</num>
<intro>
<p>An order made under subsection (2)(b) may specify a body or office-holder, or a class of body or office-holder, only if the Scottish Ministers reasonably believe that—</p>
</intro>
<paragraph eId="section-23-3-a">
<num>a</num>
<intro>
<p>in the case of a body or office-holder, in any of the financial years of the body or office-holder—</p>
</intro>
<subparagraph eId="section-23-3-a-i">
<num>i</num>
<content>
<p>more than a quarter of the income of the body or office-holder was received from public funds, or</p>
</content>
</subparagraph>
<subparagraph eId="section-23-3-a-ii">
<num>ii</num>
<content>
<p>the amount of the income of the body or office-holder received from public funds exceeded £500,000,</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-23-3-b">
<num>b</num>
<content>
<p>in the case of a class of body or office-holder, paragraph (a) is satisfied in relation to at least half of those in the class.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-23-4">
<num>4</num>
<intro>
<p>An examination under this section in respect of a body or office-holder, or a body or office-holder of a class, specified in such an order may be carried out only—</p>
</intro>
<paragraph eId="section-23-4-a">
<num>a</num>
<intro>
<p>in relation to any period as respects which the Auditor General reasonably believes that—</p>
</intro>
<subparagraph eId="section-23-4-a-i">
<num>i</num>
<content>
<p>more than a quarter of the income of the body or office-holder was derived from public funds, or</p>
</content>
</subparagraph>
<subparagraph eId="section-23-4-a-ii">
<num>ii</num>
<content>
<p>the amount of the income of the body or office-holder received from public funds exceeded £500,000,</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-23-4-b">
<num>b</num>
<content>
<p>so far as is reasonably practicable, in relation to the use by the body or office-holder of the income derived from public funds and to resources used in discharging the functions for which such income was used.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-23-5">
<num>5</num>
<intro>
<p>For the purposes of subsections (3) and (4)—</p>
</intro>
<paragraph eId="section-23-5-a">
<num>a</num>
<intro>
<p>income is received from public funds if it is paid by—</p>
</intro>
<subparagraph eId="section-23-5-a-i">
<num>i</num>
<content>
<p>any body or office-holder mentioned in subsection (2)(a), or</p>
</content>
</subparagraph>
<subparagraph eId="section-23-5-a-ii">
<num>ii</num>
<content>
<p>any body or office-holder, or body or office-holder of a class, specified in an order made under subsection (2)(b), in a financial year of that body or office-holder in which more than half of the income of the body or office-holder was received from public funds,</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-23-5-b">
<num>b</num>
<content>
<p>in calculating income, capital receipts are to be disregarded,</p>
</content>
</paragraph>
<paragraph eId="section-23-5-c">
<num>c</num>
<content>
<p>money paid as consideration for the acquisition of property or the supply of goods or services or as remuneration, expenses, pensions, allowances or similar benefits for or in respect of a person as the holder of an office is to be disregarded.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-23-6">
<num>6</num>
<content>
<p>In determining whether an examination under this section is to be carried out, the Auditor General must take into account any proposals made by the Parliament.</p>
</content>
</subsection>
<subsection eId="section-23-7">
<num>7</num>
<content>
<p>
Before initiating an examination under this section in respect of
<ins class="d30p1757 first last">
<noteRef href="#c1014093" marker="F1" class="commentary attribute F"/>
Scottish Water
</ins>
the Auditor General must consult the Water Industry
<ins class="substitution key-6c4b268efd26854683609f6e57ff451e-1472127519681 first last">
<noteRef href="#key-6c4b268efd26854683609f6e57ff451e" marker="F2" class="commentary attribute F"/>
Commission
</ins>
for Scotland.
</p>
</content>
</subsection>
<subsection eId="section-23-8">
<num>8</num>
<content>
<p>It is for the Auditor General personally to initiate an examination under this section and to decide who is to carry out the examination.</p>
</content>
</subsection>
<subsection eId="section-23-9">
<num>9</num>
<intro>
<p>
In carrying out the examination that person (“
<term refersTo="#term-the-examiner">the examiner</term>
”)—
</p>
</intro>
<paragraph eId="section-23-9-a">
<num>a</num>
<content>
<p>is not entitled to question the merits of the policy objectives of the body or office-holder in question, but</p>
</content>
</paragraph>
<paragraph eId="section-23-9-b">
<num>b</num>
<content>
<p>may consider the appropriateness of any criteria used by the body or office-holder to assess use of resources.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-23-10">
<num>10</num>
<content>
<p>The examiner (if not the Auditor General) must report the results to the Auditor General, who may report the results to the Parliament.</p>
</content>
</subsection>
</section>
<section eId="section-24" period="#period9">
<num>
<noteRef href="#c1014094" marker="I7" class="commentary I"/>
24
</num>
<heading> Access to documents and information</heading>
<subsection eId="section-24-1">
<num>1</num>
<intro>
<p>For the purposes of the audit of an account under sections 21 and 22 the auditor is entitled to—</p>
</intro>
<paragraph eId="section-24-1-a">
<num>a</num>
<content>
<p>have access at all reasonable times to any document in the possession, or under the control, of the body or office-holder who prepared the account which the auditor may reasonably require,</p>
</content>
</paragraph>
<paragraph eId="section-24-1-b">
<num>b</num>
<content>
<p>require from any person holding, or accountable for, any such document any assistance, information or explanation which the auditor reasonably thinks necessary,</p>
</content>
</paragraph>
<paragraph eId="section-24-1-c">
<num>c</num>
<content>
<p>require the body or office-holder who prepared the account to provide, at times specified by the auditor, accounts of such of the transactions of the body or office-holder as the auditor may specify.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-24-2">
<num>2</num>
<intro>
<p>For those purposes the auditor is also entitled to—</p>
</intro>
<paragraph eId="section-24-2-a">
<num>a</num>
<content>
<p>have access at all reasonable times to any document in the possession, or under the control, of a relevant person which the auditor may reasonably require,</p>
</content>
</paragraph>
<paragraph eId="section-24-2-b">
<num>b</num>
<content>
<p>require from a relevant person any assistance, information or explanation which the auditor reasonably thinks necessary for those purposes.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-24-3">
<num>3</num>
<intro>
<p>For the purposes of an examination under section 23 the examiner is entitled to—</p>
</intro>
<paragraph eId="section-24-3-a">
<num>a</num>
<content>
<p>have access at all reasonable times to any document in the possession, or under the control, of the body or office-holder in question which the examiner may reasonably require,</p>
</content>
</paragraph>
<paragraph eId="section-24-3-b">
<num>b</num>
<content>
<p>require from any person holding, or accountable for, any such document any assistance, information or explanation which the examiner reasonably thinks necessary,</p>
</content>
</paragraph>
<paragraph eId="section-24-3-c">
<num>c</num>
<content>
<p>require the body or office-holder to provide, at times specified by the examiner, accounts of such of the transactions of the body or office-holder as the examiner may specify.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-24-4">
<num>4</num>
<intro>
<p>For those purposes the examiner is also entitled to—</p>
</intro>
<paragraph eId="section-24-4-a">
<num>a</num>
<content>
<p>have access at all reasonable times to any document in the possession, or under the control, of a relevant person which the examiner may reasonably require,</p>
</content>
</paragraph>
<paragraph eId="section-24-4-b">
<num>b</num>
<content>
<p>require from a relevant person any assistance, information or explanation which the examiner reasonably thinks necessary for those purposes.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-24-5">
<num>5</num>
<content>
<p>
In subsections (2) and (4) “
<term refersTo="#term-relevant-person">relevant person</term>
” means a person specified, or of a class specified, by the Scottish Ministers by order.
</p>
</content>
</subsection>
<subsection eId="section-24-6">
<num>6</num>
<intro>
<p>An order under subsection (5) may—</p>
</intro>
<paragraph eId="section-24-6-a">
<num>a</num>
<content>
<p>specify different persons, or classes of person, in relation to subsections (2) and (4),</p>
</content>
</paragraph>
<paragraph eId="section-24-6-b">
<num>b</num>
<content>
<p>provide for those subsections, or either of them, to apply to any specified person or class of person with such modifications as the order may specify.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-24-7">
<num>7</num>
<content>
<p>
In this section “
<term refersTo="#term-document">document</term>
” means anything in which information is recorded in any form.
</p>
</content>
</subsection>
</section>
<section eId="section-25" period="#period10">
<num>25</num>
<heading> Audit and examination: Audit Scotland</heading>
<subsection eId="section-25-1">
<num>1</num>
<content>
<p>The Scottish Commission for Public Audit, when required to do so by the Auditor General, must appoint a qualified person to audit an account of Audit Scotland sent to the Commission for auditing under section 19(8).</p>
</content>
</subsection>
<subsection eId="section-25-2">
<num>2</num>
<content>
<p>
In subsection (1) “
<term refersTo="#term-qualified">qualified</term>
” has the same meaning as in section 21(5).
</p>
</content>
</subsection>
<subsection eId="section-25-3">
<num>3</num>
<content>
<p>The auditor must examine and certify the account and report on the account to the Commission, including in the report the auditor’s findings on the matters set out in section 22(1)(a) and (b).</p>
</content>
</subsection>
<subsection eId="section-25-4">
<num>4</num>
<content>
<p>The Commission may initiate an examination into the economy, efficiency and effectiveness with which Audit Scotland has used its resources in discharging its functions and may appoint a person to carry out the examination and report the results to the Commission.</p>
</content>
</subsection>
<subsection eId="section-25-5">
<num>5</num>
<content>
<p>Subsection (9) of section 23 applies in relation to an examination under subsection (4) of this section as it applies in relation to an examination under that section.</p>
</content>
</subsection>
<subsection eId="section-25-6">
<num>6</num>
<intro>
<p>The Commission must—</p>
</intro>
<paragraph eId="section-25-6-a">
<num>a</num>
<content>
<p>lay before the Parliament a copy of the account and the auditor’s report under subsection (3) and of any report made to it under subsection (4), and</p>
</content>
</paragraph>
<paragraph eId="section-25-6-b">
<num>b</num>
<content>
<p>publish the account and those reports.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-25-7">
<num>7</num>
<content>
<p>Subsections (1) and (3) of section 24 apply respectively for the purposes of the audit of an account under subsection (3), and an examination under subsection (4), of this section as they apply for the purposes of the audit of an account under sections 21 and 22 and an examination under section 23.</p>
</content>
</subsection>
<subsection eId="section-25-8">
<num>8</num>
<content>
<p>Appointments under subsections (1) and (4) of this section are to be on such terms and conditions as the Commission may determine and any remuneration payable to the person appointed is to be paid by Audit Scotland.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-2-crossheading-supplementary" period="#period12">
<heading> Supplementary</heading>
<section eId="section-26" period="#period10">
<num>26</num>
<heading> Modification of enactments</heading>
<subsection eId="section-26-1">
<num>1</num>
<content>
<p>Schedule 4, which makes modifications of enactments relating to this Part, has effect.</p>
</content>
</subsection>
<subsection eId="section-26-2">
<num>2</num>
<content>
<p>The Scottish Ministers may by order make such modifications in any enactment or prerogative instrument or any other instrument or document as appear to them to be necessary or expedient in consequence of this Part.</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
<part eId="part-3" period="#period5">
<num>
<strong>PART 3</strong>
</num>
<heading> SUPPLEMENTARY</heading>
<section eId="section-27" period="#period4">
<num>27</num>
<heading> Orders and directions</heading>
<subsection eId="section-27-1">
<num>1</num>
<content>
<p>Any power to make orders under this Act is exercisable by statutory instrument.</p>
</content>
</subsection>
<subsection eId="section-27-2">
<num>2</num>
<content>
<p>No order containing provisions which add to, replace or omit any part of the text of an Act is to be made under section 26(2) unless a draft has been laid before, and approved by resolution of, the Parliament.</p>
</content>
</subsection>
<subsection eId="section-27-3">
<num>3</num>
<content>
<p>A statutory instrument containing an order under this Act (except sections 26(2) (where subsection (2) of this section applies) and 30) is to be subject to annulment in pursuance of a resolution of the Parliament.</p>
</content>
</subsection>
<subsection eId="section-27-4">
<num>4</num>
<content>
<p>Directions under sections 10(4) and 19(4) and paragraph 6 of schedule 3 are to be given in writing and may be varied or revoked by subsequent directions under the same provision.</p>
</content>
</subsection>
</section>
<section eId="section-28" period="#period4">
<num>28</num>
<heading> Transitional, transitory and saving provision</heading>
<content>
<p>The Scottish Ministers may by order make such transitional, transitory or saving provision as they consider necessary or expedient in connection with the coming into force of any provision of this Act.</p>
</content>
</section>
<section eId="section-29" period="#period5">
<num>29</num>
<heading> Interpretation</heading>
<subsection eId="section-29-1">
<num>1</num>
<content>
<p>In this Act, unless the context otherwise requires—</p>
<blockList class="unordered">
<item>
<p>
<term refersTo="#term-the-1998-act">the 1998 Act</term>
” means the Scotland Act 1998 (c.46),
</p>
</item>
<item>
<p>
<term refersTo="#term-the-accounts-commission">the Accounts Commission</term>
” means the Accounts Commission for Scotland,
</p>
</item>
<item>
<p>
<term refersTo="#term-accruing-resources">accruing resources</term>
” has the meaning given in section 1(2),
</p>
</item>
<item>
<p>
<term refersTo="#term-the-auditor-general">the Auditor General</term>
” means the Auditor General for Scotland,
</p>
</item>
<item>
<p>
<term refersTo="#term-enactment">enactment</term>
” includes an enactment whenever passed or made,
</p>
</item>
<item>
<p>
<term refersTo="#term-the-examiner">the examiner</term>
” has the meaning given in section 23(9),
</p>
</item>
<item>
<p>
<term refersTo="#term-financial-year">financial year</term>
” means the 12 months ending with 31st March,
</p>
</item>
<item>
<p>
<term refersTo="#term-the-fund">the Fund</term>
” means the Scottish Consolidated Fund,
</p>
</item>
<item>
<p>
<term refersTo="#term-overall-cash-authorisation">overall cash authorisation</term>
” has the meaning given in section 4,
</p>
</item>
<item>
<p>
<term refersTo="#term-the-parliament">the Parliament</term>
” means the Scottish Parliament,
</p>
</item>
<item>
<p>
<term refersTo="#term-the-parliamentary-corporation">the Parliamentary corporation</term>
” means the Scottish Parliamentary Corporate Body,
</p>
</item>
<item>
<p>
<term refersTo="#term-use-of-resources">use of resources</term>
” has the meaning given in section 1(3).
</p>
</item>
</blockList>
</content>
</subsection>
<subsection eId="section-29-2">
<num>2</num>
<content>
<p>References in this Act to auditing, in relation to accounts, are to examining, certifying and reporting on the accounts.</p>
</content>
</subsection>
<subsection eId="section-29-3">
<num>3</num>
<intro>
<p>References in this Act and in any other enactment to a Budget Act are to an Act of the Scottish Parliament making provision, for any financial year, for all or any of the following matters—</p>
</intro>
<paragraph eId="section-29-3-a">
<num>a</num>
<content>
<p>authorising the use of resources by the Scottish Administration, or by any body or office-holder (other than an office-holder in the Scottish Administration) whose expenditure is payable out of the Fund under any enactment,</p>
</content>
</paragraph>
<paragraph eId="section-29-3-b">
<num>b</num>
<content>
<p>authorising payment of sums out of the Fund,</p>
</content>
</paragraph>
<paragraph eId="section-29-3-c">
<num>c</num>
<content>
<p>for sums which are payable into the Fund to be applied for any purpose instead of being paid into the Fund,</p>
</content>
</paragraph>
<paragraph eId="section-29-3-d">
<num>d</num>
<content>
<p>specifying the maximum amount of relevant expenditure for the purposes of section 94(5) of the Local Government (Scotland) Act 1973 (c.65) and maximum amounts of borrowing by certain statutory bodies.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-30" period="#period3">
<num>30</num>
<heading> Commencement and short title</heading>
<subsection eId="section-30-1">
<num>
<noteRef href="#c1014095" marker="P1" class="commentary P"/>
1
</num>
<content>
<p>The preceding provisions of this Act (including the schedules) are to come into force on such day as the Scottish Ministers may by order appoint.</p>
</content>
</subsection>
<subsection eId="section-30-2">
<num>2</num>
<content>
<p>Different days may be appointed under this section for different purposes.</p>
</content>
</subsection>
<subsection eId="section-30-3">
<num>3</num>
<content>
<p>This Act may be cited as the Public Finance and Accountability (Scotland) Act 2000.</p>
</content>
</subsection>
</section>
</part>
</portionBody>
</portion>
</akomaNtoso>