SCHEDULE 2 AUDIT SCOTLAND: FURTHER PROVISIONS
I16Powers
1
Audit Scotland may do anything which appears to it to be necessary or expedient for the purpose of or in connection with the discharge of its functions.
2
That includes, in particular—
a
holding property,
b
entering into contracts,
c
charging for goods or services,
d
borrowing sums in sterling by way of overdraft or otherwise for the purpose of meeting a temporary excess of expenditure over sums otherwise available to meet that expenditure.
3
Sub-paragraph (2)(c) is without prejudice to section 11.
4
Audit Scotland may borrow money only under sub-paragraph (2)(d).