6(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).