Public Finance and Accountability (Scotland) Act 2000 Explanatory Notes

1. Introduction

2. The Act

   1. Section 1: Use of Resources

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

   2. Section 2: Emergency Arrangements

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

   3. Section 3: Contingencies

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

   4. Section 4: Payments Out of the Scottish Consolidated Fund

      1. General purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

   5. Section 5: Credits for Payments Out of the Fund

      1. General purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

   6. Section 6: Repayments from the Fund

   7. Section 7: Application of Receipts

   8. Section 9: Keeper of the Registers of Scotland: Financial Arrangements

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

      7. Subsection (6)

      8. Subsection (7)

      9. Subsection (8)

      10. Subsection (9)

      11. Subsection (10)

      12. Subsection (11)

   9. Section 10: Audit Scotland

      1. General Purpose

      2. Subsection (1)

      3. Subsection (2)

      4. Subsection (3)

      5. Subsection (4)

      6. Subsection (5)

      7. Subsection (6)

   10. Section 11: Audit Scotland: Financial Provisions

       1. Subsection (1)

       2. Subsection (2)

       3. Subsection (3)

       4. Subsection (4)

       5. Subsection (5)

       6. Subsection (6)

       7. Subsection (7)

       8. Subsection (8)

       9. Subsection (9)

   11. Section 12: Scottish Commission for Public Audit

       1. General Purpose

       2. Subsection (1)

       3. Subsection (2)

       4. Subsection (3)

       5. Subsection (4)

       6. Subsection (5)

   12. Section 13: Auditor General for Scotland

       1. General Purpose

       2. Subsection (1)

       3. Subsections (2) to (4)

       4. Subsection (5)

       5. Subsections (6) to (8)

       6. Subsections (9) to (11)

   13. Section 14: Principal Accountable Officer for the Scottish Administration

       1. General Purpose

       2. Subsection (1)

       3. Subsection (2)

       4. Subsection (3)

       5. Subsection (4)

       6. Subsection (5)

   14. Section 15: Accountable Officers

       1. General Purpose

       2. Subsection (1)

       3. Subsection (2)

       4. Subsections (3) and (4)

       5. Subsection (5)

       6. Subsection (6)

       7. Subsection (7)

       8. Subsection (8)

   15. Section 16: Principal Accountable Officer for the Parliamentary Corporation

       1. General Purpose

   16. Section 17: Parliamentary Corporation:  Accountable Officers

       1. General Purpose

   17. Section 18: Audit Scotland: Accountable Officer

       1. General Purpose

   18. Section 19: Duty to Prepare Accounts

       1. General Purpose

       2. Subsection (1)

       3. Subsection (2)

       4. Subsection (3)

       5. Subsection (4)

       6. Subsection (5)

       7.  Subsection (6)

       8. Subsection (7)

       9. Subsection (8)

   19. Section 20: Consolidated Public Accounts

       1. General Purpose

       2. Subsections (1) and (2)

       3. Subsection (3)

       4. Subsections (4) to (7)

   20. Section 21: Audit of Accounts

       1. General Purpose

       2. Subsection (1)

       3. Subsection (2)

       4. Subsection (3)

       5. Subsection (4)

       6. Subsection (5)

   21. Section 22: Audit of Accounts: Further Provisions

       1. Subsection (1)

       2. Subsection (2)

       3. Subsections (3) and (4)

       4. Subsection (5)

       5. Subsection (6)

   22. Section 23: Economy, Efficiency and Effectiveness Examinations

       1. General Purpose

       2. Subsection (1)

       3. Subsection (2)

       4. Subsection (3)

       5. Subsection (4)

       6. Subsection (5)

       7. Subsection (6)

       8. Subsection (7)

       9. Subsection (8)

       10. Subsection (9)

       11. Subsection (10)

   23. Section 24: Access to Documents and Information

       1. General Purpose

       2. Subsection (1)

       3. Subsection (2)

       4. Subsection (3)

       5. Subsection (4)

       6. Subsection (5)

       7. Subsection (6)

       8. Subsection (7)

   24. Section 25: Audit and Examination: Audit Scotland

       1. Subsection (1)

       2. Subsection (2)

       3. Subsection (3)

       4. Subsection (4)

       5. Subsection (5)

       6. Subsection (6)

       7. Subsection (7)

       8. Subsection (8)

   25. Section 26: Modification of Enactments

       1. Subsection (2)

   26. Section 27: Orders and Directions

       1. Subsection (1)

       2. Subsection (2)

       3. Subsection (3)

       4. Subsection (4)

   27. Section 28: Transitional, Transitory and Saving Provision

       1. General Purpose

   28. Schedule 1 – Capital Expenditure of, and Borrowing by, Certain Statutory Bodies

       1. General Purpose

   29. Schedule 2: Audit Scotland: Further Provisions

       1. General Purpose

   30. Paragraphs 1 – 4

   31. Paragraph 5

   32. Paragraph 6

   33. Paragraph 7

   34. Paragraphs 8 and 9

   35. Schedule 3:  Scottish Commission for Public Audit: Further Provisions

       1. General Purpose

   36. Paragraph 1

   37. Paragraph 2

   38. Paragraph 3

   39. Paragraph 4

   40. Paragraphs 5 to 7

   41. Schedule 4: Modification of Enactments Relating to Part 2

       1. General Purpose

          1. Local Government (Scotland) Act 1973