Accounts
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13(1)Historic Environment Scotland 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 Scottish Ministers.
(2)Historic Environment Scotland must comply with any directions which the Scottish Ministers give it in relation to the matters mentioned in sub-paragraph (1).
(3)Historic Environment Scotland must send the statement of accounts to the Auditor General for Scotland for auditing.