Section 22: Removal of Commission’s accounting and auditing duties
149.As an advisory non-departmental public body within the Scottish Administration, the Commission does not itself require to meet auditing requirements. This is because under section 19(1) of the Public Finance and Accountability (Scotland) Act 2000, there is a duty for the Scottish Ministers and every other person to whom funds are paid out of the Scottish Consolidated Fund in a financial year to prepare accounts of their expenditure and receipts for that year. Since it receives funding in this way, the Commission’s accounts are covered within the Scottish Ministers’ duty under section 19 of the 2000 Act, and the Commission’s accounting and auditing duties under the 2018 Act are legally otiose. Section 22 of the Act therefore repeals those duties.
