The Scotland Act 1998 (Transitory and Transitional Provisions) (Finance) Order 1999

Explanatory Note

(This note is not part of the Order)

This Order makes provision for transitory and transitional purposes in connection with the coming into force of provisions in Part III (financial provision) of the Scotland Act 1998 (c. 46) (“the 1998 Act”) and other connected provisions of the 1998 Act.

The provision made by the Order applies in relation to the financial year from 1st April 1999 (when the Scottish Consolidated Fund (“the SCF”) is established) until 31st March 2000 (“the transitional financial year”), after which provision made by the Scottish Parliament in accordance with Part III of the 1998 Act is expected to come into effect.

The Order (articles 3 to 12) makes provision as to the payment of receipts and expenditure into and out of the SCF for the transitional financial year in connection with the functions of the Secretary of State which will transfer to the Scottish Ministers under the 1998 Act, and the functions of other persons (including the Lord Advocate, the members of the Scottish Executive and junior Scottish Ministers) who will form the Scottish Administration.

The Order (articles 15 to 20) also makes provision for the transitional financial year as to the granting of credits for the payment of sums out of the SCF, the preparation of accounts of the SCF and of the expenditure and receipts of those who receive sums out of the SCF and those who will form the Scottish Administration, the appointment of accounting officers, and the conduct of examinations into the economy, efficiency and effectiveness with which those who receive sums out of the SCF have used their resources.

The Order also makes provision as to the salary and expenses of the Auditor general for Scotland (article 21) until provisions is made by the Scottish Parliament. It also provides for the Registers of Scotland Executive Agency Trading Fund to continue in existence for the transitional financial year and for the Government Trading Funds Act 1973 (c. 63) to apply with modifications (article 22). It also disapplies the general modifications made by sections 120 and 121 of the 1998 Act in relation to accounts which relate only to periods before those sections come into force.

The other provisions of the Order are consequential and supplementary.