Public Finance and Accountability (Scotland) Act 2000 Explanatory Notes

Section 28: Transitional, Transitory and Saving Provision

General Purpose

150.This section enables transitory, transitional and saving provision to be made. These will be necessary for various matters, including: providing for the phased introduction of resource accounting and budgeting; transferring existing contracts for audit of some NDPBs and health service bodies to Audit Scotland; and providing for audits and value for money studies that may be in progress when Part 2 of the Act comes into force.

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