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11(1)The Commissioner must keep proper accounts at all times and prepare annual accounts in respect of each financial year.
(2)The Commissioner must send a copy of the annual accounts to the Auditor General for Scotland for auditing.
(3)The financial year of the Commissioner is—
(a)the period beginning with the date on which the first Commissioner is appointed and ending with the 31st of March next following that date; and
(b)each successive period of twelve months ending with the 31st of March.
(4)If requested by any person, the Commissioner must make available at any reasonable time, and without charge, in printed or electronic form, the audited accounts, so that they may be inspected by that person.
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Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills
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