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18.—(1) The Treasury may direct any person who is, or who will become, by virtue of the 1998 Act, an office holder in the Scottish Administration to prepare accounts of his expenditure and receipts, or any part thereof, for the transitional financial year, in such form and manner as they may direct, and paragraph (3) of article 17 of this Order shall apply in relation to any direction given under this article as it applies in relation to a direction given under that article.
(2) An account prepared under this article shall be sent to the Comptroller and Auditor General not later than the end of November in the year 2000, and he shall examine, certify and report on the account and he shall lay copies of it and of his report on it before the Parliament, unless it relates only to a period ending before the principal appointed day, in which case he shall instead lay copies of it and of his report on it before each House of Parliament.
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