SCRA’s annual report
398.Paragraph 21 places a duty on SCRA to prepare an annual report and submit it to the Scottish Ministers at the end of each financial year. The Scottish Ministers must, in turn, lay the report before Parliament. The annual report must include information as to how SCRA has fulfilled its functions during the year along with any other information that SCRA considers appropriate. The report must include a copy of the annual report submitted separately to SCRA by the Principal Reporter under paragraph 22. Separate reports are required in the first instance to preserve the independence of functions between SCRA and the Principal Reporter.