Royal Arms Public Finance and Accountability (Scotland) Act 2000

2000 asp 1


 

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Public Finance and Accountability (Scotland) Act 2000

2000 asp 1

 
 
 
CONTENTS

PART I
PUBLIC RESOURCES AND FINANCES
Use of resources
Section  
1. Use of resources
2. Emergency arrangements
3. Contingencies

The Scottish Consolidated Fund
4. Payments out of the Scottish Consolidated Fund
5. Credits for payments out of the Fund
6. Repayments from the Fund
7. Application of receipts

Further financial provisions
8. Capital expenditure of, and borrowing by, certain statutory bodies
9. Keeper of the Registers of Scotland: financial arrangements

PART 2
ACCOUNTABILITY AND AUDIT
Audit authorities
10. Audit Scotland
11. Audit Scotland: financial provisions
12. Scottish Commission for Public Audit
13. Auditor General for Scotland
14. Principal accountable officer for the Scottish Administration
15. Accountable officers
16. Principal accountable officer for the Parliamentary corporation
17. Parliamentary corporation: accountable officers
18. Audit Scotland: accountable officer

Accounts
19. Duty to prepare accounts
20. Consolidated public accounts

Audit and value for money examinations
21. Audit of accounts
22. Audit of accounts: further provisions
23. Economy, efficiency and effectiveness examinations
24. Access to documents and information
25. Audit and examination: Audit Scotland

Supplementary
26. Modification of enactments

PART 3
SUPPLEMENTARY
27. Orders and directions
28. Transitional, transitory and saving provision
29. Interpretation
30. Commencement and short title


 
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  Explanatory Note
 
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Prepared 20 January 2000