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
I1Sch. 1 para. 13 in force at 19.1.2015 for specified purposes by S.S.I. 2014/368, art. 2
I2Sch. 1 para. 13 in force at 27.2.2015 for specified purposes by S.S.I. 2015/31, art. 2, Sch.
I3Sch. 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)