(1)Scottish Water must provide the Scottish Ministers with such information relating to the exercise of its functions as they may require.
(2)For that purpose Scottish Water must—
(a)permit any person authorised to do so by the Scottish Ministers to inspect and make copies of its accounts and other records, and
(b)provide that person with such explanations in relation to those accounts and records as the person or the Scottish Ministers may require.
(3)Scottish Water must prepare—
(a)a report on its activities during the period from the beginning of each financial year to 30th September in that year, and
(b)a report on its activities during the whole of each financial year,
as soon as practicable after the end of the period to which the report relates.
(4)A report prepared under subsection (3)(a) must include a statement of accounts for the period to which the report relates; and subsection (2) of section 45 applies to such a statement of accounts as it applies to a statement of accounts prepared in accordance with that section.
(5)A report prepared under subsection (3)(b) must include—
(a)a description of the manner in which Scottish Water has complied, during the period to which the report relates, with its duties under sections 26, 28, 50 and 51, and
(b)the reasons for any failure, during that period, to comply with its duties under sections 26 and 28.
(6)Scottish Water must—
(a)send a copy of each report prepared under subsection (3) to the Scottish Ministers, the Commissioner and the Convener of the Water Customer Consultation Panels, and
(b)publish the report.
(7)A report prepared under subsection (3) must set out any directions under section 56 which have been given to Scottish Water during the period to which the report relates.
(8)The Scottish Ministers must lay a copy of a report sent to them under subsection (6) before the Parliament.