SCHEDULE 1HISTORIC ENVIRONMENT SCOTLAND

Accounts

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(1)

Historic Environment Scotland must—

(a)

keep proper accounts and accounting records,

(b)

prepare in respect of each financial year a statement of accounts, and

(c)

send a copy of the statement to the Scottish Ministers.

(2)

Historic Environment Scotland must comply with any directions which the Scottish Ministers give it in relation to the matters mentioned in sub-paragraph (1).

(3)

Historic Environment Scotland must send the statement of accounts to the Auditor General for Scotland for auditing.