Estimates and determination of grant

8.—(1) Subject to paragraph (2) below, the Scottish Ministers shall make an estimate of the grant payable to each police authority for each year.

(2) The inclusion of any item of expenditure for the purpose of calculating the estimated grant shall not have effect as approval of the Scottish Ministers of that item for the purposes of regulation 4.

(3) The Scottish Ministers may make to any police authority during the year in question a payment on account of their grant for that year not exceeding ninety per centum of the estimate of such grant made in accordance with paragraph (1) above.

(4) The amount of any grant payable to any police authority for the year in question shall be finally determined in accordance with the provisions of these Regulations by the Scottish Ministers after examination of such audited financial statements and such books, records, documents and accounts relating thereto as they may require.

(5) Subject to regulations 5, 6 and 7, any balance found after such final determination to be due by or to the Scottish Ministers in account with any police authority shall be paid to or recovered from the police authority in such manner as the Scottish Ministers think fit.