Explanatory note

This Order gives the Auditor General, for the purposes of (a) an audit of an account under sections 21 and 22 of the Public Finance and Accountability (Scotland) Act 2000; and (b) an examination under section 23 of that Act, rights of access to documents held by, and rights to require information, explanation and assistance from (i) bodies in receipt of grants of public money from bodies audited or examined by the Auditor General; and (ii) bodies having contracts for the provision of goods or services to bodies audited or examined by the Auditor General including subcontractors under those contracts.

The Public Finance and Accountability (Scotland) Act 2000 (Access to Documents and Information) (Relevant Persons) Order 2002 is revoked on the coming into force of this Order.