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Public Finance and Accountability (Scotland) Act 2000

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. 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

  3. 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

  4. PART 3 SUPPLEMENTARY

    1. 27.Orders and directions

    2. 28.Transitional, transitory and saving provision

    3. 29.Interpretation

    4. 30.Commencement and short title

  5. 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

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Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

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