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South of Scotland Enterprise 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 Auditor General for Scotland for auditing.
(1)South of Scotland Enterprise must, after each financial year—
(a)prepare and publish a report of its activities during the year, and
(b)send a copy of the report to the Scottish Ministers.
(2)The Scottish Ministers are to lay before the Scottish Parliament a copy of each report received by them under subsection (1).