Source: http://www.legislation.gov.uk/asp/2000/1/part/2
Timestamp: 2017-07-22 02:50:44
Document Index: 170212415

Matched Legal Cases: ['art. 6', 'art. 4', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 3', 'art. 2', 'ART 2', 'art. 4', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 6', 'art. 6', 'art. 6', 'art. 6', 'art. 2', 'art. 3', 'art. 2', 'art. 2']

Table of ContentsContentExplanatory NotesMore ResourcesPrevious: PartNext: PartPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Public Finance and Accountability (Scotland) Act 2000. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 11(1)(ca) inserted by 2010 asp 13 s. 97(2)(a)s. 11(5A) inserted by 2010 asp 13 s. 97(2)(b)s. 13(4A) inserted by 2010 asp 8 s. 118(4)(a)s. 13(4A)(5) restricted by S.S.I. 2010/322 art. 6s. 13(5)(aa) inserted by 2010 asp 8 s. 118(4)(b)(i)s. 13(5A) inserted by 2010 asp 8 s. 118(4)(c)s. 16A-16G and cross-heading inserted by 2010 asp 8 s. 119s. 21(6) inserted by S.S.I. 2013/177 Sch. para. 4(b)s. 23(11) added by 2010 asp 8 s. 118(6)s. 23A applied by 2012 asp 8 s. 42(7)s. 23A inserted by 2010 asp 8 s. 118(7)s. 26A-26G inserted by 2010 asp 13 s. 97(3)s. 26B(3)(b) substituted by 2016 c. 25 Sch. 10 para. 8(2)s. 26C(3)(b) substituted by 2016 c. 25 Sch. 10 para. 8(3)s. 26D(4)(b)-(bb) substituted for s. 26D(4)(b) by 2014 c. 2 Sch. 12 para. 47(2)s. 26D(7) words substituted by 2014 c. 2 Sch. 12 para. 47(3)sch. 2 para. 7(3) (4) added by 2010 asp 8 s. 118(8)(e)(ii)sch. 2 para. 2A 2B inserted by 2010 asp 8 s. 118(8)(b)sch. 2 para. 2A restricted by S.S.I. 2010/322 art. 4sch. 3 para. 8 9 added by 2010 asp 8 s. 118(9)(b)Commencement Orders yet to be applied to the Public Finance and Accountability (Scotland) Act 2000Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2011/2576 art. 2 3 5 commences ()S.S.I. 2003/434 art. 2 Sch. commences (2001 asp 10)S.S.I. 2005/351 art. 2 commences (2005 asp 3)S.S.I. 2005/419 art. 2 commences (2005 asp 6)S.S.I. 2005/492 art. 3 Sch. 1-3 commences (2005 asp 13)S.S.I. 2010/321 art. 3 Sch. commences (2010 asp 8)S.S.I. 2010/339 art. 2 commences (2010 asp 13) PART 2 S ACCOUNTABILITY AND AUDIT Audit authoritiesS10 Audit ScotlandS(1)There is to be a body corporate to be known as Audit Scotland, with the functions conferred on it by virtue of this Act and any other enactment.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C1S. 10(3) modified (1.1.2002) by 1973 c. 65, s. 103H (as inserted (1.1.2002) by 2000 asp 7, s. 33(3) (with s. 31)); S.S.I. 2001/474, arts. 2, 3 (subject to transitional provisions in art. 4)Commencement InformationI1S. 10 wholly in force at 1.4.2000; s. 10 not in force at Royal Assent see s. 30(1); s. 10(1)(2) wholly in force and s. 10(4)(6) in force for certain purposes at 1.2.2000 by S.S.I. 2000/10, art. 2(2), Sch.; s. 10 in force insofar as not already in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3)11 Audit Scotland: financial provisionsS(1)Audit Scotland may impose reasonable charges in respect of the exercise of its functions in connection with—
(d)the audit of an account in pursuance of Part VII of the Local Government (Scotland) Act 1973 (c.65),
(f)the giving of directions under section 1 of the Local Government Act 1992 (c.19).
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C2S. 11(9) modified (1.2.2000 with effect as mentioned in art. 2(3) of the amending S.S.I.) by S.S.I. 2000/11, art. 2(3)Commencement InformationI2S. 11 wholly in force at 1.4.2000; s. 11 not in force at Royal Assent see s. 30(1); s. 11(7) wholly in force and s. 11(9) in force for certain purposes at 1.2.2000 by S.S.I. 2000/10, art. 2(2), Sch.; s. 11 in force insofar as not already in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3)12 Scottish Commission for Public AuditS(1)There is to be a body to be known as the Scottish Commission for Public Audit, with the functions conferred on it by virtue of this Act.
13 Auditor General for ScotlandS(1)The Auditor General is entitled to—
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C3S. 13 modified (temp. from 1.2.2000 to 1.4.2000) by S.S.I. 2000/11, art. 3 Accountable officersS14 Principal accountable officer for the Scottish AdministrationS(1)The most senior member of the staff of the Scottish Administration is, by virtue of this subsection, principal accountable officer for the Scottish Administration.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Commencement InformationI3S. 14 wholly in force at 1.4.2000; s. 14 not in force at Royal Assent see s. 30(1); s. 14(1) in force at 1.2.2000 by S.S.I. 2000/10, art. 2(2), Sch.; s. 14 in force insofar as not already in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3)15 Accountable officersS(1)The principal accountable officer for the Scottish Administration is to designate members of the staff of the Scottish Administration as accountable officers for such parts of the Administration as the principal accountable officer may specify.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Commencement InformationI4S. 15 wholly in force at 1.4.2000; s. 15 not in force at Royal Assent see s. 30(1); s. 15(1)(2)(6)(7) in force for certain purposes at 1.2.2000 by S.S.I. 2000/10, art. 2(2), Sch.; s. 15 in force insofar as not already in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3)16 Principal accountable officer for the Parliamentary corporationS(1)The Clerk of the Parliament is, by virtue of this subsection, principal accountable officer for the Parliamentary corporation.
17 Parliamentary corporation: accountable officersS(1)The principal accountable officer for the Parliamentary corporation may designate members of the staff of the Parliament as accountable officers for such parts of the corporation as the principal accountable officer may specify.
18 Audit Scotland: accountable officerS(1)The Scottish Commission for Public Audit is to designate the Auditor General or a member of the staff of Audit Scotland as the accountable officer for Audit Scotland.
AccountsS19 Duty to prepare accountsS(1)The Scottish Ministers, the Lord Advocate and every other person to whom sums are paid out of the Fund in a financial year must prepare accounts of their expenditure and receipts for that year.
20 Consolidated public accountsS(1)The Scottish Ministers may prepare for any financial year consolidated accounts, in such form and manner as they may determine in writing, for—
Audit and value for money examinationsS21 Audit of accountsS(1)This section and section 22 apply in relation to any account which is, by virtue of any enactment or prerogative instrument, required (in whatever words) to be—
(a)eligible for appointment as a company auditor under section 25 of the Companies Act 1989 (c.40), or
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C4S. 21(2) applied (with modifications) (1.4.2000 with application as mentioned in art. 6(1) of the amending S.S.I.) by S.S.I. 2000/46, art. 6(3)22 Audit of accounts: further provisionsS(1)The auditor’s report on an account in relation to which this section applies (unless it is an account prepared in pursuance of section 19(2)) must set out the auditor’s findings on the following matters—
(ii)the Budget Act or Acts for the financial year, or any part of the financial year, to which the account relates, and
(iii) sections 4 to 7,
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C5S. 22(5) applied (with modifications) (1.4.2000 with application as mentioned in art. 6(1) of the amending S.S.I.) by S.S.I. 2000/46, art. 6(3)23 Economy, efficiency and effectiveness examinationsS(1)The Auditor General may initiate examinations into the economy, efficiency and effectiveness with which bodies and office-holders mentioned in subsection (2) have used their resources in discharging their functions.
(7)Before initiating an examination under this section in respect of [F1Scottish Water] the Auditor General must consult the Water Industry Commissioner for Scotland.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F1Words in s. 23(7) substituted (1.4.2002) by 2002 asp 3, s. 71(2), Sch. 7 para. 27(2) (with s. 67); S.S.I. 2002/118, art. 2(3) (subject to art. 3)24 Access to documents and informationS(1)For the purposes of the audit of an account under sections 21 and 22 the auditor is entitled to—
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Commencement InformationI5S. 24 wholly in force at 1.4.2000; s. 24 not in force at Royal Assent see s. 30(1); s. 24(5)(6) in force for certain purposes at 1.2.2000 by S.S.I. 2000/10, art. 2(2), Sch.; s. 24 in force insofar as not already in force at 1.4.2000 by S.S.I. 2000/10, art. 2(3)25 Audit and examination: Audit ScotlandS(1)The Scottish Commission for Public Audit, when required to do so by the Auditor General, must appoint a qualified person to audit an account of Audit Scotland sent to the Commission for auditing under section 19(8).
SupplementaryS26 Modification of enactmentsS(1)Schedule 4, which makes modifications of enactments relating to this Part, has effect.