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SCHEDULE 1SBòrd na Gàidhlig

Accounts and annual reportS

8SThe Bòrd must—

(a)prepare for each financial year, in accordance with directions given by the Scottish Ministers, an account of the Bòrd's expenditure and receipts, and

(b)send the account, by such time as the Scottish Ministers may direct, to the Auditor General for Scotland for auditing.