Search Legislation

Public Finance and Accountability (Scotland) Act 2000

Subsection (2)

120.This defines those bodies and office-holders that fall within the powers set out at subsection (1) above. They are:


any body or office-holder whose accounts are audited by the Auditor General or sent to him or her for auditing;


any other body or office-holder, or body or office-holder of a class, specified by the Scottish Ministers by order made by statutory instrument. By virtue of section 27(3), such a statutory instrument is subject to annulment in pursuance of a resolution of the Parliament and;


any other body or office holder not covered by the above criteria which agrees to such an examination being carried out.

Back to top


Print Options


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


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources