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Monday 29 November 1999

Section G - Bills, amendments to Bills and proposals for members’ Bills



New amendments to Bills lodged on 26 November 1999


Public Finance and Accountability (Scotland) Bill – Stage 3

After section 1

Andrew Wilson
Supported by: Mr John Swinney


23 After section 1, insert—

<Financial procedures: written agreements

(1) Scottish Ministers shall ensure that—

(a) administrative arrangements for the annual budgeting process;

(b) administrative arrangements for in-year changes to expenditure allocations; and

(c) the format of supporting material that will accompany a Budget Bill, ("the Budget documents"),

are conducted in accordance with an agreement established under subsection (3) or, if no such agreement has been established, in accordance with proposed agreements under subsection (2).

(2) Scottish Ministers may propose to the Parliament the terms of agreements to govern the matters referred to in subsection (1).

(3) No such agreement shall be deemed to be established unless its terms have been agreed to by resolution of the Parliament.


Section 11

Mr Jack McConnell

24 In section 11, page 5, line 29, at end insert <or (Consolidated public accounts)(1)>


Section 18

Mr Jack McConnell

25 In section 18, page 11, line 19, leave out from first <and> to <year> in line 20.


After section 18

Mr Jack McConnell

26 After section 18, insert—

<Consolidated public accounts

(1) The Scottish Ministers may prepare for any financial year consolidated accounts, in such form and manner as they may determine in writing, for—

(a) the Scottish Administration,

(b) the Scottish Administration together with such bodies and office-holders, or bodies or office-holders of such classes, mentioned in subsection (2) as they may designate for that financial year for the purposes of this section.

(2) Those bodies and office-holders and classes of body or office-holder are any body or office-holder which appears, and any class of body or office-holder all the members of which appear, to the Scottish Ministers—

(a) to exercise functions of a public nature, or

(b) to be entirely or substantially funded from public money.

(3) A body or office-holder designated, or of a class designated, for a financial year must—

(a) prepare such financial information in relation to that year, and in such form and manner, as the Scottish Ministers may require,

(b) arrange for the information to be audited so far as the Scottish Ministers may require, and

(c) send the information and any explanation which the Scottish Ministers may require to the Scottish Ministers by such time as they may direct.

(4) Accounts prepared in pursuance of subsection (1) and the determination under that subsection must be sent to the Auditor General.

(5) The Auditor General must examine the accounts and prepare a report on whether the accounts have been prepared in accordance with the determination.

(6) The Auditor General must send the report to the Scottish Ministers, who must lay before the Parliament a copy of the accounts and the report.

(7) Subsections (1) and (2) of section 22 apply for the purposes of the examination of accounts under subsection (5) of this section as they apply for the purposes of the audit of an account under sections 19 and 20.>


Section 21

Mr Jack McConnell

27 In section 21, page 13, line 37, at end insert—

<( ) Before initiating an examination under this section in respect of a new water and sewerage authority (within the meaning of the Local Government etc. (Scotland) Act 1994 (c.39)) the Auditor General must consult the Water Industry Commissioner for Scotland.>


Schedule 1

Mr Jack McConnell

28 In schedule 1, page 19, line 41, after <less> insert—



Mr Jack McConnell

29 In schedule 1, page 19, line 43, at end insert <, and

(b) any sums borrowed, with the consent of the Scottish Ministers, by way of overdraft or otherwise for the purpose of meeting a temporary excess of expenditure over sums otherwise available to meet that expenditure.>



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