[F1 SCHEDULE 1A S The Scottish Fire and Rescue Service

Textual Amendments

F1 Sch. 1A inserted (8.8.2012) by Police and Fire Reform (Scotland) Act 2012 (asp 8), ss. 101(2), 129(1)(b) (with s. 122(4))

Accounts S

17 (1) SFRS must— S

(a) keep proper accounts and accounting records, and

(b) prepare for each financial year a statement of accounts.

(2) Each statement of accounts must comply with any directions given by the Scottish Ministers as to—

(a) the information to be contained in it,

(b) the manner in which the information is to be presented,

(c) the methods and principles according to which the statement is to be prepared.

(3) SFRS must send each statement of accounts to the Auditor General for Scotland for auditing.

(4) In this paragraph, “financial year” means—

(a) the period beginning on the day on which SFRS is established and ending on 31 March next occurring, and

(b) each subsequent period of a year ending on 31 March.]