27 July 2001
The code will apply to public sector bodies previously only appraised on annual financial statements, such as further education colleges, water authorities, government departments and the prison service.
Up to 80 public sector organisations will be covered by the new code, which is already used by NHS bodies and local authorities.
Local enterprise companies are not affected.
Auditor general Bob Black said the new code would lead to a greater degree of uniformity in the way public bodies are audited in Scotland. 'It will be easier to track public money through the system because the code also promotes greater co-ordination and co-operation between auditors,' Black said.
'This will be particularly important where one layer of the public sector provides funds to another or where several bodies contribute to the same project.'
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