(1)Each inspector must prepare and publish annual reports.
(2)The first annual report prepared by an inspector under subsection (1)—
(a)is to be published before the expiry of the period of 12 months beginning with the day on which the inspector is appointed, and
(b)is to relate to that period.
(3)Each subsequent annual report—
(a)is to be published no later than 12 months after publication of the preceding annual report, and
(b)is to relate to the period beginning with publication of the preceding annual report and ending with publication of the subsequent annual report.
(4)An annual report by an inspector—
(a)must contain information about the activities carried out by the inspector during the period to which the report relates,
(b)may contain recommendations that the inspector considers would, if implemented—
(i)improve the services provided by cremation authorities, burial authorities or (as the case may be) funeral directors, or
(ii)improve the keeping of relevant documents, records or registers.
(5)In subsection (4)(b)(ii), “relevant documents, records or registers” means documents, records or registers which a person mentioned in section 91(1)(a) is required, under or by virtue of this Act, to have or maintain.
(6)As soon as reasonably practicable after publication, annual reports must be laid before the Scottish Parliament.
(7)An inspector may, at any time the inspector thinks appropriate, prepare a report about any matters relating to the inspector’s functions (an “ad hoc report”).
(8)If an inspector prepares an ad hoc report, the inspector—
(a)must send a copy of the report to the Scottish Ministers,
(b)may, if the inspector thinks it appropriate—
(i)publish the report,
(ii)lay the report before the Scottish Parliament.