16. Audit Arrangements
16.1 DWP and Scottish Ministers will abide by the principles of audit and accountability as set out in the document ‘Scottish Devolution: A Framework for Audit and Accountability’, as referenced in Section 4 (Derivation) of this Agreement.
16.2 DWP and Scottish Ministers remain subject to their overall existing accountabilities to, respectively, the UK and Scottish Parliaments, and their associated audit bodies.
16.3 DWP and Scottish Ministers will abide by the principles in ‘the Agreement between the Scottish Government and the United Kingdom Government on the Scottish Government’s fiscal framework’, as referenced in Section 4 (Derivation) of this Agreement: Paragraph 29 which states that ‘All costs incurred by the UK Government where the Scottish Government is expected to meet the cost will be subject to audit.'
16.4 In 2020/2021 a new audit approach was adopted and agreed by DWP, Social Security Scotland, National Audit Office and Audit Scotland; Special Purpose Audit Framework will be used going forward as set out in the ‘Financial Arrangements for Formal Agreements’ document, as referenced in Section 4 (Derivation) of this Agreement.
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