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Public Appointments and Public Bodies etc. (Scotland) Act 2003

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This is the original version (as it was originally enacted).

Accounts and reports

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13(1)The Commissioner must—

(a)keep proper accounts and accounting records; and

(b)prepare an annual account in respect of each financial year (the financial year being the period of 12 months ending with 31st March),

in accordance with such directions as the Scottish Ministers may give.

(2)The Commissioner must send the annual account to the Auditor General for Scotland for auditing.

(3)If requested by any person, the Commissioner must make available at any reasonable time, and without charge, in printed or in electronic form, the audited accounts, for inspection by that person.

(4)The Commissioner must lay before the Parliament annually a report on the exercise of the functions of that office; and the Commissioner is to comply with any direction as to the form and content of such reports as the Parliamentary corporation may give.

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