Explanatory note

This Order amends of the Scotland Act 1998 (Transitory and Transitional Provisions) (Finance) Order 1999 (S.I. 1999/441) (“the principal Order”) which, amongst other things, makes temporary provision concerning the Auditor General for Scotland (“the Auditor General”) until provision is made by or under an Act of the Scottish Parliament.

The office of Auditor General is established by section 69 of the Scotland Act 1998 (c. 46). That section also provides that the Auditor General is appointed by Her Majesty on the nomination of the Parliament and that a recommendation shall not be made to Her Majesty for the removal from office of the Auditor General unless the Parliament so resolves and, if the resolution is passed on a division, the number of members voting in favour is not less than two-thirds of the total number of seats for members of the Parliament.

This Order amends the principal Order by substituting a new article 21 which makes provision in relation to the salary, allowances, expenses and pension of the Auditor General. It also makes provision as to the resignation and retirement of the Auditor General and as to the determination of his other terms and conditions of appointment.

The provisions of the new article 21 of the principal Order will apply until the coming into force of any provision made by or under an Act of the Scottish Parliament relating to the salary, allowances, expenses, pension and other terms and conditions of the Auditor General.