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the words from “but” to the end of the paragraph are repealed,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