# Public Finance and Accountability (Scotland) Act 2000, Paragraph 11: Further and Higher Education (Scotland) Act 1992 (c.37)

Extent: S

(1) The Further and Higher Education (Scotland) Act 1992 is amended as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In paragraph 18 of Schedule 2 (accounts of boards of management of colleges of further education)—
(a) in sub-paragraph (2)—
(i) the words “and audited” are repealed,
(ii) for the words “Secretary of State”, in the first place where they appear, substitute “ Scottish Ministers ”,
(iii) for the words from “Secretary of State”, in the second place where they appear, to the end substitute “ Scottish Ministers by such time as they may direct ”,
(b) after that sub-paragraph insert—
“(2A) The Scottish Ministers shall send the accounts to the Auditor General for Scotland for auditing.”
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/asp/2000/1/schedule/4/paragraph/11 (the official version)
Page: https://openlegislation.uk/public-finance-and-accountability-scotland-act-2000/schedule-4/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.