[F117(1)The board must—S
(a)keep proper accounts and accounting records;
(b) prepare a statement of accounts in respect of each yearly period ending on [F231st July]; 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.]
Textual Amendments
F1Sch. 2B inserted (1.5.2014 for the insertion of sch. 2B paras. 1, 2, 3 (in part), 6 (in part), 7 (in part), 8, 9 (in part), 10-12, 14-18, 1.8.2014 in so far as not already in force) by Post-16 Education (Scotland) Act 2013 (asp 12), ss. 11(2), 23(2); S.S.I. 2014/79, art. 2(1)(2)(3), Sch. 1, 2 (with art. 3)
F2Words in sch. 2B para. 17(1)(b) substituted (31.3.2015) by The Post-16 Education (Scotland) Act 2013 (Modification of Legislation) Order 2015 (S.S.I. 2015/153), art. 1, sch. para. 3(4)
Modifications etc. (not altering text)
C1Sch. 2B para. 17(1)(b) modified (31.3.2015) by The Post-16 Education (Scotland) Act 2013 (Modification of Legislation) Order 2015 (S.S.I. 2015/153), art. 1, Sch. para. 21