Public Finance and Accountability (Scotland) Act 2000 Explanatory Notes

Subsection (8)

87.This defines the duty referred to in subsection (6). Where the accountable officer considers that any action which he/she is required to take is inconsistent with the proper performance of those functions set out in subsection (6), that officer must:

(a)

obtain the written authority of the Scottish Ministers, the Lord Advocate or the body or office-holder in question before taking any action, and

(b)

send a copy of this authority to the Auditor General for Scotland as soon as possible.

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