Explanatory Notes

Public Finance and Accountability (Scotland) Act 2000

2000 asp 1

17 January 2000

The Act

Section 22: Audit of Accounts: Further Provisions

Subsection (5)

116.This requires the Scottish Ministers to lay copies of accounts and reports on accounts before the Parliament and to publish these. They are required to do so within 9 months of the end of the financial year to which the accounts relate.