Explanatory Note
(This note is not part of the Order)
This order specifies persons and classes of person in relation to whom the Auditor General for Scotland is entitled to have access to documents or information for the purposes of conducting an audit or an economy, efficiency and effectiveness examination under the Public Finance and Accountability (Scotland) Act 2000.
The persons and classes of person specified in Schedule 1 to the Order are specified for the purposes of an audit. The persons and classes of person specified in Schedule 2 to the Order are specified for the purposes of an economy, efficiency and effectiveness examination.