Purpose and Effect
This section provides that provision shall be made by or under an Act of the Scottish Parliament (“Scottish legislation”) in relation to financial control, accounts and audit. The Scottish legislation must provide for:
preparation of accounts by the Scottish Ministers, the Lord Advocate and others to whom sums are paid out of the Scottish Consolidated Fund of their expenditure and receipts;
preparation by the Scottish Ministers of an account of the Scottish Consolidated Fund;
arrangements for audit and value for money studies by, or under the supervision of the Auditor General for Scotland;
access by auditors to such documents as may reasonably be required for the purposes of audit;
designated members of the staff of the Scottish Administration to be answerable to the Parliament (Accounting Officers);
the publication of accounts and reports on them in pursuance of the rules and for the laying of such accounts and reports before the Parliament.