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Information and annual reportsS

26 Information and annual reportsS

(1)A National Park authority must provide the Scottish Ministers with such information as they may reasonably require relating to the exercise of the authority’s functions.

(2)For that purpose the authority must—

(a)permit any person authorised to do so by the Scottish Ministers to inspect and make copies of the accounts and other records of the authority, and

(b)provide the person with such explanations of those accounts and records as that person or the Scottish Ministers may reasonably require.

(3)As soon as practicable after the end of each financial year, a National Park authority must prepare a report on its activities during that year and send a copy of the report to the Scottish Ministers.

(4)The report must set out any directions under section 16 which have been given to the authority during the year to which the report relates.

(5)The Scottish Ministers must lay a copy of the report before the Parliament and publish the report.