Chwilio Deddfwriaeth

Public Finance and Accountability (Scotland) Act 2000

Changes to legislation:

Public Finance and Accountability (Scotland) Act 2000 is up to date with all changes known to be in force on or before 30 March 2023. There are changes that may be brought into force at a future date. Help about Changes to Legislation


Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

  1. Introductory Text


    1. Use of resources

      1. 1. Use of resources

      2. 2. Emergency arrangements

      3. 3. Contingencies

    2. The Scottish Consolidated Fund

      1. 4. Payments out of the Scottish Consolidated Fund

      2. 5. Credits for payments out of the Fund

      3. 6. Repayments from the Fund

      4. 7. Application of receipts

    3. Further financial provisions

      1. 8. Capital expenditure of, and borrowing by, certain statutory bodies

      2. 9. Keeper of the Registers of Scotland: financial arrangements


    1. Audit authorities

      1. 10. Audit Scotland

      2. 11. Audit Scotland: financial provisions

      3. 12. Scottish Commission for Public Audit

      4. 13. Auditor General for Scotland

    2. Accountable officers

      1. 14. Principal accountable officer for the Scottish Administration

      2. 15. Accountable officers

      3. 16. Principal accountable officer for the Parliamentary corporation

      4. 17. Parliamentary corporation: accountable officers

      5. 18. Audit Scotland: accountable officer

    3. Accounts

      1. 19. Duty to prepare accounts

      2. 20. Consolidated public accounts

    4. Audit and value for money examinations

      1. 21. Audit of accounts

      2. 22. Audit of accounts: further provisions

      3. 23. Economy, efficiency and effectiveness examinations

      4. 23A.Defamation

      5. 24. Access to documents and information

      6. 25. Audit and examination: Audit Scotland

    5. Supplementary

      1. 26. Modification of enactments


    1. 26A.Power to carry out data matching exercises

    2. 26B.Voluntary disclosure of data to Audit Scotland

    3. 26C.Power to require disclosure of data

    4. 26D.Disclosure of results of data matching

    5. 26E.Publication of reports on data matching

    6. 26F.Data matching code of practice

    7. 26G.Powers of the Scottish Ministers


    1. 27. Orders and directions

    2. 28. Transitional, transitory and saving provision

    3. 29. Interpretation

    4. 30. Commencement and short title

    1. SCHEDULE 1


      1. 1.Capital expenditure of local authorities etc.

      2. 2.NHS trusts

      3. 3.Scottish Homes

      4. 4.Scottish Enterprise and Highlands and Islands Enterprise

      5. 5.The Scottish Enterprise Act 1999 (c.5) is repealed.

      6. 6.New water and sewerage authorities

      7. 7.Scottish Environment Protection Agency

    2. SCHEDULE 2


      1. 1.Membership

      2. 2.A person who is a member of the staff of...

      3. 2A.An appointment under section 10(2)(c) may be for a period...

      4. 2B.A person appointed under section 10(2)(c) is, on ceasing to...

      5. 3.A member of Audit Scotland appointed under section 10(2)(c)—

      6. 4.The Scottish Commission for Public Audit may remove from membership...

      7. 5.Staff

      8. 6.Powers

      9. 7.Proceedings

      10. 8.Transfers from Accounts Commission

      11. 9.On 1st April 2000 all property, rights and liabilities to...

    3. SCHEDULE 3


      1. 1.The member of the Scottish Commission for Public Audit holding...

      2. 2.A member of the Commission appointed under section 12(2)(b) holds...

      3. 3.The validity of any act of the Commission is not...

      4. 4.The Commission may— (a) determine its own procedure,

      5. 5.The Parliamentary corporation is to provide the Commission, or ensure...

      6. 6.The Commission may give directions to the corporation for the...

      7. 7.Any expenses incurred by the Commission in the exercise of...

      8. 8.For the purposes of the law of defamation, the following...

      9. 9.In paragraph 8, “ statement ” has the same meaning...

    4. SCHEDULE 4


      1. 1.National Galleries of Scotland Act 1906 (c.50)

      2. 2.National Library of Scotland Act 1925 (c.73)

      3. 3.Local Government (Scotland) Act 1973 (c.65)

      4. 4.National Health Service (Scotland) Act 1978 (c.29)

      5. 5.National Heritage (Scotland) Act 1985 (c.16)

      6. 6.Legal Aid (Scotland) Act 1986 (c.47)

      7. 7.Housing (Scotland) Act 1988 (c.43)

      8. 8.National Health Service and Community Care Act 1990 (c.19)

      9. 9.Enterprise and New Towns (Scotland) Act 1990 (c.35)

      10. 10.Natural Heritage (Scotland) Act 1991 (c.28)

      11. 11.Further and Higher Education (Scotland) Act 1992 (c.37)

      12. 12.Local Government etc. (Scotland) Act 1994 (c.39)

      13. 13.Environment Act 1995 (c.25)

      14. 14.Criminal Procedure (Scotland) Act 1995 (c.46)

      15. 15.Education (Scotland) Act 1996 (c.43)

Yn ôl i’r brig


Print Options


Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.


Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd


Nodiadau Esboniadol

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.


Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.


Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill