Accounts and annual reportS
8The Bòrd must—S
(a)prepare for each financial year, in accordance with directions given by the Scottish Ministers, an account of the Bòrd's expenditure and receipts, and
(b)send the account, by such time as the Scottish Ministers may direct, to the Auditor General for Scotland for auditing.
9As soon as practicable after the end of each financial year, the Bòrd must prepare a report on the exercise of its functions during that year and must—S
(a)publish the report and send a copy to the Scottish Ministers, and
(b)lay the report before the Parliament.