Section 69 is one of three sections dealing with audit and accounting arrangements. Section 70 requires provision to be made by or under an Act of the Scottish Parliament for a number of matters relating to financial control, accounts and audit. Section 72 deals with accounts of sums received by the Secretary of State from Scottish Ministers under sections 66, 67 and 71.
The Public Finance and Accountability (Scotland) Act 2000 (asp 1) makes provision for the salary and terms of office of the Auditor General (section 13) and for his functions.
Commentary Part III: Financial Provisions General