SCHEDULE 3The Scottish Children’s Reporter Administration
19Accounts
1
SCRA must—
a
keep proper accounts and accounting records,
b
prepare for each financial year a statement of accounts, and
c
send a copy of each statement of accounts to the Scottish Ministers by such time as they may direct.
2
Each statement of accounts must comply with any directions given by the Scottish Ministers as to—
a
the information to be contained in it,
b
the manner in which the information is to be presented,
c
the methods and principles according to which the statement is to be prepared.
3
The Scottish Ministers must send a copy of each statement of accounts to the Auditor General for Scotland for auditing.
4
In this paragraph, “financial year” means each period of a year ending on 31 March.