F1SCHEDULE 2BRegional boards
Accounts
17
(1)
The board must—
(a)
keep proper accounts and accounting records;
(b)
prepare a statement of accounts in respect of each yearly period ending on 31 March; and
(c)
send the statement of accounts to the Scottish Ministers,
in accordance with such directions as the Scottish Ministers may give.
(2)
The Scottish Ministers must send the statement of accounts to the Auditor General for Scotland for auditing.