Public Services Reform (Scotland) Act 2010

Accounts

This section has no associated Explanatory Notes

14(1)SCSWIS must—

(a)keep proper accounts and accounting records,

(b)prepare in respect of each financial year a statement of accounts, and

(c)send a copy of the statement to the Scottish Ministers,

and must do so in accordance with any directions the Scottish Ministers may give.

(2)SCSWIS must send the statement of accounts to the Auditor General for Scotland for auditing.