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).