The Public Finance and Accountability (Scotland) Act 2000 (Transitional, Transitory and Saving Provisions) (No. 2) Order 2000

Explanatory Note

(This note is not part of the Order)

This Order makes transitional, transitory and saving provision in connection with coming into force, on 1st April 2000, of provisions of the Public Finance and Accountability (Scotland) Act 2000 (asp 1) (“the Act”).

Article 2 makes provision as to the rules in accordance with which sums may be paid out of the Scottish Consolidated Fund (“the Fund”) until the coming into force on 1st April 2001 of the rules in section 4(2) to (5) of the Act. Such rules are contemplated by section 65(1)(c) of the Scotland Act 1998 (c. 46).

Article 3 makes provision as to the application of receipts which would otherwise be payable into the Fund until the coming into force on 1st April 2001 of section 7 of the Act.

Article 4 makes provision in connection with coming into force on 1st April 2000 of provisions in Schedule 4 to the Act modifying enactments relating to the expenses and accounts of the Accounts Commission for Scotland.

Articles 5 and 6 make provision relating to the preparation and audit of accounts relating to financial years before the year starting with 1st April 2000 for the purpose of enabling the accounts and their audit to be completed under the pre-existing law (where the Comptroller and Auditor General was responsible for the audit) or under the provisions of the Act in other cases.

Article 7 makes provision saving the appointment of auditors appointed before 1st April to audit accounts relating to financial years starting on or after that date of bodies whose account will, under section 21 and 22 of the Act, be subject to audit by the Auditor General for Scotland and deems them to have been appointed by the Auditor General for Scotland under the Act for that purpose.

Article 8 makes provision saving the operation of article 20(4) of the Scotland Act 1998 (Transitory and Transitional Provisions) (Finance) Order 1999 (S.I. 1999/441) (“the 1999 Order”), which enables any economy, efficiency and effectiveness examination in relation to the Scottish Administration begun under the National Audit Act 1983 (c. 44) as applied by the 1999 Order before 1st April 2000 to be completed in accordance with that Act notwithstanding that the 1983 Act ceases to apply in relation to the Scottish Administration on that date by virtue of the commencement of paragraph 20 of Schedule 8 to the Scotland Act 1998.