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Public Finance and Accountability (Scotland) Act 2000

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Public Finance and Accountability (Scotland) Act 2000. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

  2. The Act

    1. Section 1: Use of Resources

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

    2. Section 2: Emergency Arrangements

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

    3. Section 3: Contingencies

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

    4. Section 4: Payments Out of the Scottish Consolidated Fund

      1. General purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

    5. Section 5: Credits for Payments Out of the Fund

      1. General purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

    6. Section 6: Repayments from the Fund

    7. Section 7: Application of Receipts

    8. Section 9: Keeper of the Registers of Scotland: Financial Arrangements

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

      7. Subsection (6)

      8. Subsection (7)

      9. Subsection (8)

      10. Subsection (9)

      11. Subsection (10)

      12. Subsection (11)

    9. Section 10: Audit Scotland

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

      7. Subsection (6)

    10. Section 11: Audit Scotland: Financial Provisions

      1. Subsection (1)

      2. Subsection (2)

      3. Subsection (3)

      4. Subsection (4)

      5. Subsection (5)

      6. Subsection (6)

      7. Subsection (7)

      8. Subsection (8)

      9. Subsection (9)

    11. Section 12: Scottish Commission for Public Audit

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

    12. Section 13: Auditor General for Scotland

      1. General Purpose

      2. Subsection (1)

      3. Subsections (2) to (4)

      4. Subsection (5)

      5. Subsections (6) to (8)

      6. Subsections (9) to (11)

    13. Section 14: Principal Accountable Officer for the Scottish Administration

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

    14. Section 15: Accountable Officers

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsections (3) and (4)

      5. Subsection (5)

      6. Subsection (6)

      7. Subsection (7)

      8. Subsection (8)

    15. Section 16: Principal Accountable Officer for the Parliamentary Corporation

      1. General Purpose

    16. Section 17: Parliamentary Corporation:  Accountable Officers

      1. General Purpose

    17. Section 18: Audit Scotland: Accountable Officer

      1. General Purpose

    18. Section 19: Duty to Prepare Accounts

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

      7.  Subsection (6)

      8. Subsection (7)

      9. Subsection (8)

    19. Section 20: Consolidated Public Accounts

      1. General Purpose

      2. Subsections (1) and (2)

      3. Subsection (3)

      4. Subsections (4) to (7)

    20. Section 21: Audit of Accounts

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

    21. Section 22: Audit of Accounts: Further Provisions

      1. Subsection (1)

      2. Subsection (2)

      3. Subsections (3) and (4)

      4. Subsection (5)

      5. Subsection (6)

    22. Section 23: Economy, Efficiency and Effectiveness Examinations

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

      7. Subsection (6)

      8. Subsection (7)

      9. Subsection (8)

      10. Subsection (9)

      11. Subsection (10)

    23. Section 24: Access to Documents and Information

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

      7. Subsection (6)

      8. Subsection (7)

    24. Section 25: Audit and Examination: Audit Scotland

      1. Subsection (1)

      2. Subsection (2)

      3. Subsection (3)

      4. Subsection (4)

      5. Subsection (5)

      6. Subsection (6)

      7. Subsection (7)

      8. Subsection (8)

    25. Section 26: Modification of Enactments

      1. Subsection (2)

    26. Section 27: Orders and Directions

      1. Subsection (1)

      2. Subsection (2)

      3. Subsection (3)

      4. Subsection (4)

    27. Section 28: Transitional, Transitory and Saving Provision

      1. General Purpose

    28. Schedule 1 – Capital Expenditure of, and Borrowing by, Certain Statutory Bodies

      1. General Purpose

    29. Schedule 2: Audit Scotland: Further Provisions

      1. General Purpose

    30. Paragraphs 1 – 4

    31. Paragraph 5

    32. Paragraph 6

    33. Paragraph 7

    34. Paragraphs 8 and 9

    35. Schedule 3:  Scottish Commission for Public Audit: Further Provisions

      1. General Purpose

    36. Paragraph 1

    37. Paragraph 2

    38. Paragraph 3

    39. Paragraph 4

    40. Paragraphs 5 to 7

    41. Schedule 4: Modification of Enactments Relating to Part 2

      1. General Purpose

        1. Local Government (Scotland) Act 1973

  • Explanatory Notes Table of contents

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Explanatory Notes

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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