45.—(1) By 15th May following the end of each financial year, the scheme administrator must send to the Scottish Ministers a report of the operation of the approved scheme and of the performance of the scheme administrator during that financial year.
(2) The report must include the following information—
(a)the number of tenancy deposits paid to the scheme;
(b)the total value of tenancy deposits held in designated accounts at the end of the financial year in question;
(c)the total value of tenancy deposits repaid to tenants;
(d)a statement of the financial position of the scheme, including a set of independently audited accounts and a breakdown of income and expenditure during the financial year assessed against the projected income and expenditure for that year;
(e)a statement of how accrued interest has been distributed, applied or invested during the financial year;
(f)a forecast budget for the following financial year;
(g)details of all referrals to the dispute resolution mechanism including—
(i)the number of referrals requested by landlords;
(ii)the number of referrals requested by tenants;
(iii)the basis of the dispute;
(iv)the time taken to resolve the dispute;
(v)the outcome of the referral; and
(vi)the time taken to repay the deposit in accordance with the decision;
(h)details of any complaints received about the scheme including any relating to the dispute resolution mechanism.