Historic Environment Scotland Act 2014

Accounts S

13 (1) Historic Environment Scotland must— S

(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.

Commencement Information

I1 Sch. 1 para. 13 in force at 19.1.2015 for specified purposes by S.S.I. 2014/368, art. 2

I2 Sch. 1 para. 13 in force at 27.2.2015 for specified purposes by S.S.I. 2015/31, art. 2, Sch.

I3 Sch. 1 para. 13 in force at 1.10.2015 in so far as not already in force by S.S.I. 2015/196, art. 2, Sch. (with transitional provisions and savings in S.S.I. 2015/239, arts. 2-19)