Part 1Charities

Chapter 1Office of the Scottish Charity Regulator

2Annual reports

1

As soon as practicable after the end of each financial year, OSCR must—

a

prepare and publish a general report on the exercise of its functions during that year,

b

send a copy of the report to the Scottish Ministers, and

c

lay a copy of the report before the Scottish Parliament.

2

A general report may include, in particular, any general recommendations which OSCR may have arising from the exercise of its functions during that year and any previous financial year.

3

It is for OSCR to determine the form and content of a general report and by what means it is to be published.