11(1)The Further and Higher Education (Scotland) Act 1992 is amended as follows.
(2)In paragraph 9 of Schedule 1 (reports and accounts of the Scottish Further Education Funding Council)—
(a)in sub-paragraph (1)(c), the words “copies of” are repealed, and for the words from “Secretary” to the end substitute “ Scottish Ministers by such time as they may direct ”,
(b)after sub-paragraph (2) insert—
“(2A)The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.”,
(c)sub-paragraph (3) is repealed.
(3)In paragraph 18 of Schedule 2 (accounts of boards of management of colleges of further education)—
(a)in sub-paragraph (2)—
(i)the words “and audited” are repealed,
(ii)for the words “Secretary of State”, in the first place where they appear, substitute “ Scottish Ministers ”,
(iii)for the words from “Secretary of State”, in the second place where they appear, to the end substitute “ Scottish Ministers by such time as they may direct ”,
(b)after that sub-paragraph insert—
“(2A)The Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.”
(4)In paragraph 14 of Schedule 7 (accounts of the Scottish Higher Education Funding Council)—
(a)in sub-paragraph (1)(c), the words “copies of” are repealed, and for the words from “Secretary” to the end substitute “ Scottish Ministers by such time as they may direct ”,
(b)after sub-paragraph (2) insert—
“(2A)The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.”
(c)sub-paragraph (3) is repealed.