25Accounts
This section has no associated Explanatory Notes
(1)A National Park authority must—
(a)keep proper accounts and accounting records,
(b)prepare for each financial year an account of the authority’s expenditure and receipts in accordance with directions issued by the Scottish Ministers, and
(c)send the account to the Scottish Ministers by such time as they may direct.
(2)The Scottish Ministers must send the account to the Auditor General for Scotland for auditing.