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Royal arms

Public Finance and Accountability (Scotland) Act 2000

2000 asp 1

CONTENTS

  1. 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

  2. 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. 24. Access to documents and information

      5. 25. Audit and examination: Audit Scotland

    5. Supplementary

      1. 26. Modification of enactments

  3. PART 3

    SUPPLEMENTARY

    1. 27. Orders and directions

    2. 28. Transitional, transitory and saving provision

    3. 29. Interpretation

    4. 30. Commencement and short title

  4. SCHEDULES:

    1. Schedule 1

      Capital expenditure of, and Borrowing by, Certain Statutory Bodies

    2. Schedule 2

      Audit Scotland: Further Provisions

    3. Schedule 3

      Scottish Commission for Public Audit: Further Provisions

    4. Schedule 4

      Modification of Enactments relating to Part 2

The Bill for this Act of the Scottish Parliament was passed by the Parliament on 1st December 1999 and received Royal Assent on 17th January 2000

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

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