Police and Fire Reform (Scotland) Act 2012

40 Accounts

(1) The Authority must—

(a) keep proper accounts and proper records in relation to the accounts, and

(b) as soon as practicable after the end of each yearly period ending on 31 March, prepare a statement of accounts in respect of that period.

(2) A statement of accounts so prepared must be in such form and contain such information as the Scottish Ministers may determine.

(3) Without prejudice to the generality of section 84, the chief constable must—

(a) provide the Authority with such assistance and information as it may reasonably require for the purposes of subsection (1), and

(b) seek to ensure that sufficient information is kept for those purposes.

(4) In particular, the Authority is entitled to require the chief constable to provide, within such reasonable time as it may specify, accounts of such of the transactions relating to the Police Service as it may specify.