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The Scotland Act 1998 (Transitory and Transitional Provisions) (Finance) Order 1999
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Accounts of the Fund
16.—(1) An account of payments into and out of the Fund in the transitional financial year shall be prepared, in such form and manner as the Treasury may direct–
(a)by the Secretary of State, in relation to such payments made in the period ending immediately before the principal appointed day; and
(b)by the Scottish Ministers, in relation to such payments made in the remaining period of the transitional financial year.
(2) An account prepared under this article shall be sent to the Comptroller and Auditor General not later than the end of November in the year 2000.
(3) The Comptroller and Auditor General shall examine, certify and report on the account and–
(a)in the case of an account prepared by the Secretary of State, shall lay copies of it and of his report on it before each House of Parliament; and
(b)in the case of an account prepared by the Scottish Ministers, shall lay copies of it and of his report on it before the Parliament.
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