Children’s Hearings (Scotland) Act 2011

Accounts

21 (1) CHS must—

(a) keep proper accounts and accounting records,

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

(c) send a copy of each statement of accounts to the Scottish Ministers by such time as they may direct.

(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) The Scottish Ministers must send a copy of 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 date on which CHS is established and ending—

(i) on 31 March next occurring, or

(ii) if that period is of less than 6 months’ duration, on 31 March next occurring after that, and

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