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Public Finance and Accountability (Scotland) Act 2000

Subsection (7)

86.This subsection states that the principal accountable officer of the Scottish Administration may allocate the following functions, among others, to accountable officers:

(a)

signing the accounts of the expenditure and receipts of the part of the Scottish Administration, or body or office-holder, in question,

(b)

ensuring the finances of that part, body or office-holder are managed properly and in accordance with statute, and

(c)

ensuring that the resources of that part, body or office-holder are used economically, efficiently and effectively.

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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.

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