46.This section requires Qualifications Scotland to keep accounts, and to prepare a statement of accounts for each financial year and send a copy to the Scottish Ministers. The Scottish Ministers must then submit the statement to the Auditor General for Scotland for audit.
47.As Qualifications Scotland’s accounts are required, by statute, to be sent to the Auditor General for Scotland for auditing, sections 21 and 22 of the Public Finance and Accountability (Scotland) Act 2000 then apply. Amongst other things, those sections provide for the accounts, and the auditor’s report on them, to be laid before the Scottish Parliament and published (see section 22(5) of that Act). In addition, the principal accountable officer for the Scottish Administration can designate someone to be the body’s accountable officer (see section 15(3) of that Act), and the Auditor General for Scotland can look into whether the body has been using its resources appropriately (see section 23 of that Act).
Overview of the Act Accountability of Qualifications Scotland Section 20 – Accounts and audit of Qualifications Scotland