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8(1)The Committee must—
(a)keep proper accounts and accounting records;
(b)prepare in respect of each financial year a statement of accounts;
(c)send the statement of accounts to the Scottish Ministers.
(2)The Committee must comply with any directions which the Scottish Ministers gives it in relation to the matters mentioned in sub-paragraph (1).
(3)The Scottish Ministers must, as soon as reasonably practicable after receiving the statement of accounts from the Committee—
(a)send the statement of accounts to the Auditor General for Scotland for auditing;
(b)lay the audited statement before the Scottish Parliament.
(4)The Committee must make its audited statement of accounts and its accounting records available so that they may be inspected by any person.
(5)Those documents are to be made available—
(a)at any reasonable time; and
(6)In this paragraph and paragraph 9, “financial year” means—
(a)the period beginning with the day the Committee is established and ending with 31 March in the following calendar year;
(b)each subsequent period of 12 months ending with 31 March.
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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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