Explanatory Notes

Public Finance and Accountability (Scotland) Act 2000

2000 asp 1

17 January 2000

The Act

Section 5: Credits for Payments Out of the Fund

Subsection (1)

27. This ensures that payments from the Scottish Consolidated Fund can only be made in accordance with a credit granted on the Fund by the Auditor General for Scotland. A credit in this context means a written authority.