Service level agreement between the Secretary of State for Work and Pensions and Scottish Ministers in respect of Child Winter Heating Assistance

13. Audit arrangements

13.1 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.

13.2 DWP and Scottish Ministers remain subject to their overall existing accountabilities to, respectively, the UK and Scottish Parliaments, and their associated audit bodies.

13.3 DWP and the Scottish Ministers will abide by the principles in the Agreement between the Scottish Government and the United Kingdom Government on the Scottish Government fiscal framework as referenced in Section 4 (Derivation) of this Agreement: Paragraph 39 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.'