The Public Finance and Accountability (Scotland) Act 2000 (Transitional, Transitory and Saving Provisions) (No. 1) Order 2000

Explanatory Note

(This note is not part of the Order)

This Order makes transitional, transitory and saving provision in connection with the coming into force, on 1st February 2000, of provisions of the Public Finance and Accountability (Scotland) Act 2000 (asp 1) (“the Act”) concerning the Auditor General for Scotland and the establishment of Audit Scotland and the Scottish Commission for Public Audit.

Article 2(1) provides that the Accounts Commission for Scotland and the Parliamentary corporation (established by section 21 of the Scotland Act 1998 (c. 46) (“the Parliamentary corporation”) may provide assistance and support to Audit Scotland in the exercise of its functions until 1st April 2000, when Audit Scotland will assume its full powers.

Article 2(2) provides for any expenditure incurred by Audit Scotland to be paid by the Parliamentary corporation until provisions in section 11 of the Act concerning the expenditure of Audit Scotland come into force on 1st April 2000.

Article 2(3) makes a transitory modification to section 11(9) of the Act (which requires Audit Scotland, inter alia to prepare, for each financial year, proposals for its use of resources and expenditure) in connection with the fact that provisions of the Act concerning the authorisation of use of resources will not come into force until 1st April 2001.

Article 3 provides for certain functions of Audit Scotland under section 13 of the Act relating to the salary, allowances, expenses and pension of the Auditor General for Scotland to be exercisable instead by the Parliamentary corporation until 1st April 2000.

Article 4 requires the Parliamentary corporation to appoint 4 members of the Parliament to be members of the Scottish Commission for Public Audit (established by section 12 of the Act which comes into force on 1st February 2000) until the appointment of 4 members in accordance with standing orders of the Parliament, as required by section 12(2)(b) of the Act.