43.This section requires the Scottish Ministers to publish guidance on the preparation and publication of procurement strategies (section 15) and annual procurement reports (section 18). Subsections (2) and (3) provide details of what the guidance may cover, including the possibility of it setting out a model procurement strategy and a model annual report. Subsection (4) requires a contracting authority to have regard to the guidance. In accordance with subsection (5) the Scottish Ministers must lay a copy of the guidance before the Scottish Parliament.