Scottish devolution: a framework for audit and accountability

This document sets out the arrangements for ensuring that public services in Scotland can be properly audited to help the UK and Scottish Parliaments hold public bodies to account.


1. See Parts 5 and 6 of the Scotland Act 2016

2. i.e. bodies which do not report to a parliament through a minister who oversees its operations in whole or in part, e.g. national auditors



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