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Guide to Statutory Powers and Obligations Auditor General for Scotland, the Accounts Commission for Scotland and Audit Scotland

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Guide to Statutory Powers and Obligations Auditor General for Scotland, the Accounts Commission for Scotland and Audit Scotland Guide to Statutory Powers and Obligations Auditor General for Scotland, the Accounts Commission for Scotland and Audit Scotland Version 4: Correct as at 21August 2018 Contents Introduction ...................................................................................................................................................... 5 Interpretation ................................................................................................................................................... 5 Table of Statutes ............................................................................................................................................. 6 The Auditor General for Scotland ................................................................................................................. 10 1. The Auditor General for Scotland – Introduction ......................................................................... 10 Pre-enactment provisions ............................................................................................................... 10 Remuneration of the Auditor General .............................................................................................. 11 Appointment and Term of Office ..................................................................................................... 11 Delegation of Functions .................................................................................................................. 11 Accountable Officer ........................................................................................................................ 11 2. Audit of Accounts by the Auditor General ..................................................................................... 12 Requirement to prepare accounts ................................................................................................... 12 Auditing of Accounts ....................................................................................................................... 12 Economy, efficiency and effectiveness examinations ...................................................................... 13 Defamation ..................................................................................................................................... 13 Auditor General’s Reports on Bills introduced to the Scottish Parliament ........................................ 14 3. Access to Documents and Information .......................................................................................... 14 Access to Documents and Information in relation to Audit of Accounts ........................................... 14 Access to Documents and Information in relation to Examinations ................................................. 14 4. Other Statutory Provisions which apply to the Auditor General ............................................. 15 Public Records (Scotland) Act 2011 ................................................................................................ 15 Climate Change (Scotland) Act 2009 .............................................................................................. 15 Company, Limited Liability Partnership and Business Names (Public Authorities) Regulations 2009 ....................................................................................................................................................... 15 Companies Act 2006 - Companies subject to public sector audit .................................................... 16 Charities Accounts (Scotland) Regulations 2006 ............................................................................ 16 Gaelic Language (Scotland) Act 2005 ............................................................................................. 16 Pensions Act 2004 .......................................................................................................................... 17 Freedom of Information (Scotland) Act 2002 ................................................................................... 17 Scottish Public Services Ombudsman Act 2002.............................................................................. 17 Human Rights Act 1998 .................................................................................................................. 18 Public Interest Disclosure Act 1998 ................................................................................................. 18 Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (“LRMPSA 1980”) ............................ 19 5. Accounts which must be sent to the Auditor General for auditing......................................... 19 1 The Accounts Commission for Scotland ..................................................................................................... 21 1. The Accounts Commission for Scotland – Introduction ............................................................ 21 2. Membership and Meetings of the Accounts Commission ......................................................... 21 Membership of the Accounts Commission ...................................................................................... 21 Meetings of the Accounts Commission ........................................................................................... 21 Removal from membership ............................................................................................................. 22 3. Functions and Powers of the Accounts Commission ................................................................ 22 Primary Functions ........................................................................................................................... 22 Studies for improving economy etc. ................................................................................................ 22 Delegation of Functions .................................................................................................................. 23 Requirement to provide information to the Accounts Commission .................................................. 23 Publication of information as to standards of performance .............................................................. 23 Section 106 of the LGSA 1973 ........................................................................................................ 23 4. Duties and powers of auditors appointed by the Accounts Commission ............................. 24 5. The Controller of Audit ........................................................................................................................ 24 Reports to Commission by the Controller of Audit ........................................................................... 25 Action by the Accounts Commission on receipt of Report by the Controller of Audit ....................... 25 Special Reports by the Controller of Audit....................................................................................... 25 Action by the Accounts Commission on receipt of Special Reports ................................................. 26 Action on finding of failure, negligence or misconduct ..................................................................... 26 6. Other Statutory Provisions which apply to the Accounts Commission ................................ 27 Public Records (Scotland) Act 2011 ................................................................................................ 27 Equality Act 2010 ............................................................................................................................ 27 Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 .................................................... 28 Housing (Scotland) Act 2010 .......................................................................................................... 28 Public Services Reform (Scotland) Act 2010 ................................................................................... 29 Climate Change (Scotland) Act 2009 .............................................................................................. 30 Company, Limited Liability Partnership and Business Names (Public Authorities) Regulations 2009 ....................................................................................................................................................... 30 Charities Accounts (Scotland) Regulations 2006 ............................................................................ 30 Gaelic Language (Scotland) Act 2005 ............................................................................................. 31 Freedom of Information (Scotland) Act 2002 ................................................................................... 31 Scottish Public Services Ombudsman Act 2002.............................................................................. 32 Ethical Standards in Public Life etc. (Scotland) Act 2000 ................................................................ 32 Public Interest Disclosure Act 1998 ................................................................................................. 33 2 Human Rights Act 1998 .................................................................................................................. 34 7. Accounts which must be sent to the Accounts Commission for auditing ........................... 34 Audit Scotland ..............................................................................................................................................
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