(1)As soon as practicable after the end of each financial year, OSCR must—
(a)prepare and publish a general report on the exercise of its functions during that year,
(b)send a copy of the report to the Scottish Ministers, and
(c)lay a copy of the report before the Scottish Parliament.
(2)A general report may include, in particular, any general recommendations which OSCR may have arising from the exercise of its functions during that year and any previous financial year.
(3)It is for OSCR to determine the form and content of a general report and by what means it is to be published.