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.