Scottish Public Services Ombudsman Act 2002

Accounts and auditS

This section has no associated Explanatory Notes

15(1)The Ombudsman must—

(a)keep accounts, and

(b)prepare annual accounts in respect of each financial year,

in accordance with such directions as the Scottish Ministers may give.

(2)The Ombudsman must send a copy of the annual accounts to the Auditor General for Scotland for auditing.

(3)The financial year of the Ombudsman is—

(a)the period beginning with the date on which the first Ombudsman is appointed and ending with 31st March next following that date, and

(b)each successive period of twelve months ending with 31st March.

(4)If requested by any person, the Ombudsman must make available at any reasonable time, and without charge, in printed or in electronic form, the audited accounts, so that they may be inspected by that person.