Explanatory Notes

Community Justice (Scotland) Act 2016

2016 asp 10

21 March 2016

Commentary on Sections

Section 12: Accounts

21.Section 12 requires Community Justice Scotland to keep proper accounts and to prepare and send to the Scottish Ministers a statement of accounts as soon as reasonably practicable after the end of each financial year. The Scottish Ministers may direct the form, content and method of preparation of the statement. The Scottish Ministers must send a copy of each statement of accounts to the Auditor General for Scotland for auditing.