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Criminal Justice (Scotland) Act 2003
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13Accounts and annual reports
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(1)The Risk Management Authority is to—
(a)keep proper accounts and accounting records;
(b)prepare for each financial year (the financial year being the period of 12 months ending with 31st March) an account of its expenditure and receipts; and
(c)send the account to the Scottish Ministers,
and the Scottish Ministers are to send the account to the Auditor General for Scotland for auditing.
(2)The Authority is, as soon as practicable after the end of each financial year, to prepare a report on its activities during that year and send a copy of the report to the Scottish Ministers.
(3)The Scottish Ministers are to lay a copy of the report before the Parliament and publish the report.
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