Public Finance and Accountability (Scotland) Act 2000
2000 asp 1 · Enacted 17 January 2000 · Extends to Scotland
C1An Act of the Scottish Parliament to make provision about public resources and finances and, for the purposes of section 70 of the Scotland Act 1998, about accountability for their use; and for connected purposes
The Bill for this Act of the Scottish Parliament was passed by the Parliament on 1st December 1999 and received Royal Assent on 17th January 2000
Annotations to the whole text
Modifications
- C1
Act excluded (1.4.2000) by S.S.I. 2000/46, art. 8
Contents
- Part 1: PUBLIC RESOURCES AND FINANCES
- Use of resources
- 1Use of resources
- 2Emergency arrangements
- 3Contingencies
- The Scottish Consolidated Fund
- 4Payments out of the Scottish Consolidated Fund
- 5Credits for payments out of the Fund
- 6Repayments from the Fund
- 7Application of receipts
- Further financial provisions
- 8Capital expenditure of, and borrowing by, certain statutory bodies
- 9Keeper of the Registers of Scotland: financial arrangements Repealed
- Part 2: ACCOUNTABILITY AND AUDIT
- Audit authorities
- 10Audit Scotland
- 11Audit Scotland: financial provisions
- 12Scottish Commission for Public Audit
- 13Auditor General for Scotland
- Accountable officers
- 14Principal accountable officer for the Scottish Administration
- 15Accountable officers
- 16Principal accountable officer for the Parliamentary corporation
- 17Parliamentary corporation: accountable officers
- 18Audit Scotland: accountable officer
- Accounts
- 19Duty to prepare accounts
- 20Consolidated public accounts
- Audit and value for money examinations
- 21Audit of accounts
- 22Audit of accounts: further provisions
- 23Economy, efficiency and effectiveness examinations
- 23ADefamation
- 24Access to documents and information
- 25Audit and examination: Audit Scotland
- Supplementary
- 26Modification of enactments
- Part 2A: DATA MATCHING
- 26APower to carry out data matching exercises
- 26BVoluntary disclosure of data to Audit Scotland
- 26CPower to require disclosure of data
- 26DDisclosure of results of data matching
- 26EPublication of reports on data matching
- 26FData matching code of practice
- 26GPowers of the Scottish Ministers
- Part 3: SUPPLEMENTARY
- 27Orders and directions
- 28Transitional, transitory and saving provision
- 29Interpretation
- 30Commencement and short title
- Schedule 1: CAPITAL EXPENDITURE OF, AND BORROWING BY, CERTAIN STATUTORY BODIES
- 1Capital expenditure of local authorities etc.
- 2NHS trusts
- 3Paragraph 3 Repealed
- 4Scottish Enterprise and Highlands and Islands Enterprise
- 5Paragraph 5
- 6Paragraph 6 Repealed
- 7Scottish Environment Protection Agency
- Schedule 2: AUDIT SCOTLAND: FURTHER PROVISIONS
- 1Membership
- 2Paragraph 2
- 2AParagraph 2A
- 2BParagraph 2B
- 3Paragraph 3
- 4Paragraph 4
- 5Staff
- 6Powers
- 7Proceedings
- 8Transfers from Accounts Commission
- 9Paragraph 9
- Schedule 3: SCOTTISH COMMISSION FOR PUBLIC AUDIT: FURTHER PROVISIONS
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- Schedule 4: MODIFICATION OF ENACTMENTS RELATING TO PART 2
- 1National Galleries of Scotland Act 1906 (c.50)
- 2National Library of Scotland Act 1925 (c.73) Repealed
- 3Local Government (Scotland) Act 1973 (c.65)
- 4National Health Service (Scotland) Act 1978 (c.29)
- 5National Heritage (Scotland) Act 1985 (c.16)
- 6Legal Aid (Scotland) Act 1986 (c.47)
- 7Paragraph 7 Repealed
- 8National Health Service and Community Care Act 1990 (c.19)
- 9Enterprise and New Towns (Scotland) Act 1990 (c.35)
- 10Natural Heritage (Scotland) Act 1991 (c.28)
- 11Further and Higher Education (Scotland) Act 1992 (c.37)
- 12Local Government etc. (Scotland) Act 1994 (c.39)
- 13Environment Act 1995 (c.25)
- 14Criminal Procedure (Scotland) Act 1995 (c.46)
- 15Education (Scotland) Act 1996 (c.43)