70 Financial control, accounts and audit

70  Financial control, accounts and audit

(1)     Scottish legislation shall provide—

(a)     for proper accounts to be prepared by the Scottish Ministers, by the Lord Advocate and by other persons to whom sums are paid out of the Scottish Consolidated Fund, of their expenditure and receipts,

(b)     for the Scottish Ministers to prepare an account of payments into and out of the Fund,

(c)     for the Auditor General for Scotland to exercise, or ensure the exercise by other persons of, the functions mentioned in subsection (2),

(d)     for access by persons exercising those functions to such documents as they may reasonably require,

(e)     for members of the staff of the Scottish Administration designated for the purpose to be answerable to the Parliament in respect of the expenditure and receipts of each part of the Scottish

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