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Public Finance and Accountability (Scotland) Act 2000

Subsection (2)

120.This defines those bodies and office-holders that fall within the powers set out at subsection (1) above. They are:


any body or office-holder whose accounts are audited by the Auditor General or sent to him or her for auditing;


any other body or office-holder, or body or office-holder of a class, specified by the Scottish Ministers by order made by statutory instrument. By virtue of section 27(3), such a statutory instrument is subject to annulment in pursuance of a resolution of the Parliament and;


any other body or office holder not covered by the above criteria which agrees to such an examination being carried out.

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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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