SCHEDULE 1The Scottish Police Services Authority

Accounts

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(1)

The Authority must—

(a)

keep proper accounts and proper records in relation to the accounts; and

(b)

prepare a statement of accounts in respect of each financial year

in relation to each of the Authority and the Agency.

(2)

A statement of accounts under sub-paragraph (1) must be in such form and contain such information as the Scottish Ministers may direct.

(3)

The Authority must send a copy of each statement of accounts to the Scottish Ministers.

(4)

The Scottish Ministers must send a copy of each statement of accounts to the Auditor General of Scotland for auditing.