Public Finance and Accountability (Scotland) Act 2000 Explanatory Notes

Subsection (9)

43.This requires that financial objectives should be determined so as to ensure that the sums received by the Keeper are sufficient to meet his expenditure, taking one year with another. The provision is intended to allow for payments and expenditure in any single financial year not to be equal, but for them to be broadly equal over a period of years.

Back to top