Search Legislation

Advanced Search

Public Finance and Accountability (Scotland) Act 2000

Changes to legislation:

Public Finance and Accountability (Scotland) Act 2000 is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

Close

Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

  1. Introductory Text

  2. PART 1 PUBLIC RESOURCES AND FINANCES

    1. Use of resources

      1. 1. Use of resources

      2. 2. Emergency arrangements

      3. 3. Contingencies

    2. The Scottish Consolidated Fund

      1. 4. Payments out of the Scottish Consolidated Fund

      2. 5. Credits for payments out of the Fund

      3. 6. Repayments from the Fund

      4. 7. Application of receipts

    3. Further financial provisions

      1. 8. Capital expenditure of, and borrowing by, certain statutory bodies

      2. 9. Keeper of the Registers of Scotland: financial arrangements

  3. PART 2 ACCOUNTABILITY AND AUDIT

    1. Audit authorities

      1. 10. Audit Scotland

      2. 11. Audit Scotland: financial provisions

      3. 12. Scottish Commission for Public Audit

      4. 13. Auditor General for Scotland

    2. Accountable officers

      1. 14. Principal accountable officer for the Scottish Administration

      2. 15. Accountable officers

      3. 16. Principal accountable officer for the Parliamentary corporation

      4. 17. Parliamentary corporation: accountable officers

      5. 18. Audit Scotland: accountable officer

    3. Accounts

      1. 19. Duty to prepare accounts

      2. 20. Consolidated public accounts

    4. Audit and value for money examinations

      1. 21. Audit of accounts

      2. 22. Audit of accounts: further provisions

      3. 23. Economy, efficiency and effectiveness examinations

      4. 23A.Defamation

      5. 24. Access to documents and information

      6. 25. Audit and examination: Audit Scotland

    5. Supplementary

      1. 26. Modification of enactments

  4. PART 2A DATA MATCHING

    1. 26A.Power to carry out data matching exercises

    2. 26B.Voluntary disclosure of data to Audit Scotland

    3. 26C.Power to require disclosure of data

    4. 26D.Disclosure of results of data matching

    5. 26E.Publication of reports on data matching

    6. 26F.Data matching code of practice

    7. 26G.Powers of the Scottish Ministers

  5. PART 3 SUPPLEMENTARY

    1. 27. Orders and directions

    2. 28. Transitional, transitory and saving provision

    3. 29. Interpretation

    4. 30. Commencement and short title

    1. SCHEDULE 1

      CAPITAL EXPENDITURE OF, AND BORROWING BY, CERTAIN STATUTORY BODIES

      1. 1.Capital expenditure of local authorities etc.

      2. 2.NHS trusts

      3. 3.Scottish Homes

      4. 4.Scottish Enterprise and Highlands and Islands Enterprise

      5. 5.The Scottish Enterprise Act 1999 (c.5) is repealed.

      6. 6.New water and sewerage authorities

      7. 7.Scottish Environment Protection Agency

    2. SCHEDULE 2

      AUDIT SCOTLAND: FURTHER PROVISIONS

      1. 1.Membership

      2. 2.A person who is a member of the staff of...

      3. 2A.An appointment under section 10(2)(c) may be for a period...

      4. 2B.A person appointed under section 10(2)(c) is, on ceasing to...

      5. 3.A member of Audit Scotland appointed under section 10(2)(c)—

      6. 4.The Scottish Commission for Public Audit may remove from membership...

      7. 5.Staff

      8. 6.Powers

      9. 7.Proceedings

      10. 8.Transfers from Accounts Commission

      11. 9.On 1st April 2000 all property, rights and liabilities to...

    3. SCHEDULE 3

      SCOTTISH COMMISSION FOR PUBLIC AUDIT: FURTHER PROVISIONS

      1. 1.The member of the Scottish Commission for Public Audit holding...

      2. 2.A member of the Commission appointed under section 12(2)(b) holds...

      3. 3.The validity of any act of the Commission is not...

      4. 4.The Commission may— (a) determine its own procedure,

      5. 5.The Parliamentary corporation is to provide the Commission, or ensure...

      6. 6.The Commission may give directions to the corporation for the...

      7. 7.Any expenses incurred by the Commission in the exercise of...

      8. 8.For the purposes of the law of defamation, the following...

      9. 9.In paragraph 8, “ statement ” has the same meaning...

    4. SCHEDULE 4

      MODIFICATION OF ENACTMENTS RELATING TO PART 2

      1. 1.National Galleries of Scotland Act 1906 (c.50)

      2. 2.National Library of Scotland Act 1925 (c.73)

      3. 3.Local Government (Scotland) Act 1973 (c.65)

      4. 4.National Health Service (Scotland) Act 1978 (c.29)

      5. 5.National Heritage (Scotland) Act 1985 (c.16)

      6. 6.Legal Aid (Scotland) Act 1986 (c.47)

      7. 7.Housing (Scotland) Act 1988 (c.43)

      8. 8.National Health Service and Community Care Act 1990 (c.19)

      9. 9.Enterprise and New Towns (Scotland) Act 1990 (c.35)

      10. 10.Natural Heritage (Scotland) Act 1991 (c.28)

      11. 11.Further and Higher Education (Scotland) Act 1992 (c.37)

      12. 12.Local Government etc. (Scotland) Act 1994 (c.39)

      13. 13.Environment Act 1995 (c.25)

      14. 14.Criminal Procedure (Scotland) Act 1995 (c.46)

      15. 15.Education (Scotland) Act 1996 (c.43)

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources

The data on this page is available in the alternative data formats listed: