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Public Finance and Accountability (Scotland) Act 2000

Section 6: Repayments from the Fund

31.This section allows for repayments from the Scottish Consolidated Fund. If a body or office holder pays a sum into the Fund and it is then established that payment into the Fund need not have taken place, then the sum may be repaid to the body or office holder concerned. Any repayment must be approved by the Auditor General for Scotland but the Auditor General need not issue a formal credit for the repayment.

32.The purpose of this section is purely to allow the correction of errors and to avoid an incentive for bodies to hang on to money due to the Fund in case of error. Without such a provision the only way to obtain repayment would be for a further authorisation under a Budget Act.

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