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Public Finance and Accountability (Scotland) Act 2000

Subsection (8)

87.This defines the duty referred to in subsection (6). Where the accountable officer considers that any action which he/she is required to take is inconsistent with the proper performance of those functions set out in subsection (6), that officer must:


obtain the written authority of the Scottish Ministers, the Lord Advocate or the body or office-holder in question before taking any action, and


send a copy of this authority to the Auditor General for Scotland as soon as possible.

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Text created by the Scottish Government 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.


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