Tied Pubs (Scotland) Act 2021

Part 4 Accountability

Accounts and audit

17 (1) The adjudicator must—

(a) keep proper accounts and accounting records,

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

(c) send a copy of the statement to the Auditor General for Scotland for auditing.

(2) The adjudicator must comply with any direction which the Scottish Ministers give it in relation to the matters mentioned in sub-paragraph (1)(a) and (b).

Annual report

18 (1) The adjudicator must, after each financial year—

(a) prepare and make publicly available a report of its activities during the year, and

(b) send a copy of the report to the Scottish Ministers.

(2) The Scottish Ministers are to lay before the Scottish Parliament a copy of each report received by them under sub-paragraph (1).

(3) A report under sub-paragraph (1) must include—

(a) a summary of—

(i) arbitrations conducted by the adjudicator,

(ii) investigations carried out by the adjudicator,

(iii) cases in which, at the end of an investigation, the adjudicator has taken enforcement action,

(iv) cases in which the adjudicator has exercised functions in relation to the offer of a market rent only lease,

(b) if the adjudicator has been monitoring whether the requirement to comply with a direction given under paragraph (a) or (b) of section 9(2) has been fulfilled, an assessment about whether or not it has been.

Information to Scottish Ministers

19 The adjudicator must provide the Scottish Ministers with any information they require for the purpose of carrying out their functions under this Act.