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The Public Finance and Accountability (Scotland) Act 2000 (Transfer of NAO Staff etc.) Order 2000
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Delegation and Contracting Out
5.—(1) The Minister for the Civil Service may, to such extent and subject to such conditions as he thinks fit, delegate to any person the function of administering a scheme under section 1 of the 1972 Act, so far as it relates to employees of Audit Scotland or the office of Auditor General for Scotland.
(2) A person to whom the function referred to in paragraph (1) is delegated may, to such extent and subject to such conditions as he may determine, authorise the exercise of that function by, or by employees of, any person.
(3) Where a person is authorised under paragraph (2) to exercise that function, anything done or omitted to be done, by or in relation to him (or an employee of his) in, or in connection with, the exercise or purported exercise of that function shall be treated for all purposes as done or omitted to be done by the person who authorised him.
(4) Paragraph (3) above does not apply for the purposes of–
(a)any criminal proceedings against the authorised person (or any employee of his); or
(b)any contract between him and the person who authorised him, so far as relating to that function.
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