
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Cross Heading
PrintThis
Section
only
Status:
Point in time view as at 01/04/2012.
Changes to legislation:
There are currently no known outstanding effects for the Public Finance and Accountability (Scotland) Act 2000, Section 18.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
18 Audit Scotland: accountable officerS
This section has no associated Explanatory Notes
(1)The Scottish Commission for Public Audit is to designate the Auditor General or a member of the staff of Audit Scotland as the accountable officer for Audit Scotland.
(2)The functions of the accountable officer are—
(a)those specified in subsection (3), and
(b)the duty set out in subsection (4);
and the accountable officer is answerable to the Parliament for the exercise of those functions.
(3)The functions referred to in subsection (2)(a) are—
(a)signing the accounts of the expenditure and receipts of Audit Scotland,
(b)ensuring the propriety and regularity of the finances of Audit Scotland, and
(c)ensuring that the resources of Audit Scotland are used economically, efficiently and effectively.
(4)The duty referred to in subsection (2)(b) is a duty, where the accountable officer considers that any action which the officer is required to take is inconsistent with the proper performance of the functions specified in subsection (3), to—
(a)obtain written authority from Audit Scotland before taking the action, and
(b)send a copy of the authority as soon as possible to the person appointed under section 25(1) to audit an account of Audit Scotland.
Back to top