Public Finance and Accountability (Scotland) Act 2000
Public Finance and Accountability (Scotland) Act 2000 (2000 asp 1)
- Public Finance and Accountability (Scotland) Act 2000 (2000 asp 1)
- PART 1 PUBLIC RESOURCES AND FINANCES
- Use of resources
- 1 Use of resources
- 2 Emergency arrangements
- 3 Contingencies
- The Scottish Consolidated Fund
- 4 Payments out of the Scottish Consolidated Fund
- 5 Credits for payments out of the Fund
- 6 Repayments from the Fund
- 7 Application of receipts
- Further financial provisions
- 8 Capital expenditure of, and borrowing by, certain statutory bodies
- 9 Keeper of the Registers of Scotland: financial arrangements
- PART 2 ACCOUNTABILITY AND AUDIT
- Audit authorities
- 10 Audit Scotland
- 11 Audit Scotland: financial provisions
- 12 Scottish Commission for Public Audit
- 13 Auditor General for Scotland
- Accountable officers
- 14 Principal accountable officer for the Scottish Administration
- 15 Accountable officers
- 16 Principal accountable officer for the Parliamentary corporation
- 17 Parliamentary corporation: accountable officers
- 18 Audit Scotland: accountable officer
- Accounts
- 19 Duty to prepare accounts
- 20 Consolidated public accounts
- Audit and value for money examinations
- 21 Audit of accounts
- 22 Audit of accounts: further provisions
- 23 Economy, efficiency and effectiveness examinations
- 23A Defamation
- 24 Access to documents and information
- 25 Audit and examination: Audit Scotland
- Supplementary
- 26 Modification of enactments
- PART 2A DATA MATCHING
- 26A Power to carry out data matching exercises
- 26B Voluntary disclosure of data to Audit Scotland
- 26C Power to require disclosure of data
- 26D Disclosure of results of data matching
- 26E Publication of reports on data matching
- 26F Data matching code of practice
- 26G Powers of the Scottish Ministers
- PART 3 SUPPLEMENTARY
- 27 Orders and directions
- 28 Transitional, transitory and saving provision
- 29 Interpretation
- 30 Commencement and short title
- SCHEDULE 1 CAPITAL EXPENDITURE OF, AND BORROWING BY, CERTAIN STATUTORY BODIES
- Capital expenditure of local authorities etc.
- NHS trusts
- Scottish Enterprise and Highlands and Islands Enterprise
- Scottish Environment Protection Agency
- SCHEDULE 2 AUDIT SCOTLAND: FURTHER PROVISIONS
- Membership
- Staff
- Powers
- Proceedings
- Transfers from Accounts Commission
- SCHEDULE 3 SCOTTISH COMMISSION FOR PUBLIC AUDIT: FURTHER PROVISIONS
- SCHEDULE 4 MODIFICATION OF ENACTMENTS RELATING TO PART 2
- National Galleries of Scotland Act 1906 (c.50)
- National Library of Scotland Act 1925 (c.73)
- Local Government (Scotland) Act 1973 (c.65)
- National Health Service (Scotland) Act 1978 (c.29)
- National Heritage (Scotland) Act 1985 (c.16)
- Legal Aid (Scotland) Act 1986 (c.47)
- National Health Service and Community Care Act 1990 (c.19)
- Enterprise and New Towns (Scotland) Act 1990 (c.35)
- Natural Heritage (Scotland) Act 1991 (c.28)
- Further and Higher Education (Scotland) Act 1992 (c.37)
- Local Government etc. (Scotland) Act 1994 (c.39)
- Environment Act 1995 (c.25)
- Criminal Procedure (Scotland) Act 1995 (c.46)
- Education (Scotland) Act 1996 (c.43)
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