Part 8Scrutiny and complaints

Public finance and accountability

I1118Amendment of Public Finance and Accountability (Scotland) Act 2000

1

The Public Finance and Accountability (Scotland) Act 2000 (asp 1) is amended in accordance with this section.

2

In section 10 (Audit Scotland), in subsection (2)(c), for the words “jointly by the Auditor General and the Chairman” substitute “ by the Scottish Commission for Public Audit ”.

3

In section 12(2)(a) (Scottish Commission for Public Audit), immediately before the word “Audit” insert “ Public ”.

4

In section 13 (Auditor General for Scotland)—

a

after subsection (4) insert—

4A

A person appointed to be the Auditor General holds office for a period of 8 years.

b

in subsection (5)—

i

after paragraph (a) insert—

aa

vacates office on the expiry of the period of appointment,

ii

at the beginning of paragraph (c) insert “ in other respects, ”,

c

after that subsection insert—

5A

A person having held the office of the Auditor General is not eligible for reappointment.

5

In section 22 (audit of accounts: further provisions), in subsection (5), at the beginning of paragraph (b) insert “ except where the account and the report are published by the body or office-holder in question, ”.

6

In section 23 (economy, efficiency and effectiveness examinations), after subsection (10) add—

11

The Auditor General may publish the results of any examination carried out under this section.

7

After that section insert—

23ADefamation

For the purposes of the law of defamation, the following are absolutely privileged—

a

reports sent to the Scottish Ministers under section 22(4),

b

results of an examination carried out and reported to the Parliament under section 23.

8

In schedule 2 (Audit Scotland: further provisions)—

a

in paragraph 2—

i

the word “not” is inserted after the word “is” where it second appears,

ii

the words from “but” to the end of the paragraph are repealed,

b

after that paragraph insert—

2A

An appointment under section 10(2)(c) may be for a period not exceeding 3 years.

2B

A person appointed under section 10(2)(c) is, on ceasing to be a member, eligible for reappointment for a single further period.

c

in paragraph 3—

i

in sub-paragraph (a), for the words “Auditor General and the Chairman” substitute “ Scottish Commission for Public Audit ”,

ii

in sub-paragraph (c), for the words “Auditor General and the Chairman” substitute “ Scottish Commission for Public Audit ”,

d

in paragraph 4, for the words “Auditor General and the Chairman, acting jointly,” substitute “ Scottish Commission for Public Audit ”,

e

in paragraph 7—

i

in sub-paragraph (2), paragraph (b) is repealed,

ii

after that sub-paragraph add—

3

The Scottish Commission for Public Audit must appoint one of the members of Audit Scotland appointed under section 10(2)(c) to preside at the meetings of Audit Scotland.

4

Audit Scotland must appoint one of its other members appointed under section 10(2)(c) to preside at its meetings where the member mentioned in sub-paragraph (3) is not present.

9

In schedule 3 (Scottish Commission for Public Audit: further provisions)—

a

in paragraph 1, immediately before the word “Audit”, where it occurs for the second time, insert “ Public ”,

b

after paragraph 7 add—

8

For the purposes of the law of defamation, the following are absolutely privileged—

a

any statement made in proceedings of the Commission,

b

the publication under the authority of the Commission of any statement, and

c

any report to the Parliament under section 12(4).

9

In paragraph 8, “statement” has the same meaning as in the Defamation Act 1996 (c. 31).