{
  "url": "https://openlegislation.uk/further-and-higher-education-scotland-act-2005/section-28",
  "json_url": "https://openlegislation.uk/further-and-higher-education-scotland-act-2005/section-28.json",
  "legislation": "asp/2005/6",
  "legislation_title": "Further and Higher Education (Scotland) Act 2005",
  "legislation_url": "https://openlegislation.uk/further-and-higher-education-scotland-act-2005",
  "path": "section/28",
  "kind": "section",
  "number": "28",
  "heading": "Inspection of accounts",
  "text": "(1) The Auditor General for Scotland may, at any reasonable time, inspect the accounts and accounting records of any fundable body or of any of a regional strategic body's colleges.\n(2) But the function under subsection (1) is exercisable only in relation to accounts and records which relate to a financial year in which expenditure to which this subsection applies is incurred.\n(3) Subsection (2) applies to expenditure which has been funded (in whole or part) by payments made by the Council under section 12 or, as the case may be, by a regional strategic body under section 12B.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 28(1) inserted (3.3.2014) by Post-16 Education (Scotland) Act 2013 (asp 12), s. 23(2), Sch. para. 8(20)(a); S.S.I. 2014/21, art. 2, Sch. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 28(3) inserted (1.5.2014) by Post-16 Education (Scotland) Act 2013 (asp 12), s. 23(2), Sch. para. 8(20)(b); S.S.I. 2014/79, art. 2(1), Sch. 1"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 28 in force at 3.10.2005 by S.S.I. 2005/419, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2005/6/section/28",
    "retrieved_at": "2026-10-29T20:16:27.841262+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}