11(1)The Further and Higher Education (Scotland) Act 1992 is amended as follows.
(2)In paragraph 9 of Schedule 1 (reports and accounts of the Scottish Further Education Funding Council)—
(a)in sub-paragraph (1)(c), the words “copies of” are repealed, and for the words from “Secretary” to the end substitute “Scottish Ministers by such time as they may direct”,
(b)after sub-paragraph (2) insert—
“(2A)The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.”,
(c)sub-paragraph (3) is repealed.
(3)In paragraph 18 of Schedule 2 (accounts of boards of management of colleges of further education)—
(a)in sub-paragraph (2)—
(i)the words “and audited” are repealed,
(ii)for the words “Secretary of State”, in the first place where they appear, substitute “Scottish Ministers”,
(iii)for the words from “Secretary of State”, in the second place where they appear, to the end substitute “Scottish Ministers by such time as they may direct”,
(b)after that sub-paragraph insert—
“(2A)The Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.”
(4)In paragraph 14 of Schedule 7 (accounts of the Scottish Higher Education Funding Council)—
(a)in sub-paragraph (1)(c), the words “copies of” are repealed, and for the words from “Secretary” to the end substitute “Scottish Ministers by such time as they may direct”,
(b)after sub-paragraph (2) insert—
“(2A)The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.”
(c)sub-paragraph (3) is repealed.