Valid from 01/08/2010
Textual Amendments
F1Sch. 5A inserted (1.8.2010 for certain purposes, 1.10.2010 for certain purposes, 1.4.2011 in so far as not already in force) by Public Services Reform (Scotland) Act 2010 (asp 8), ss. 110(1), 134(7), Sch. 16; S.S.I. 2010/221, art. 3(2)(3), Sch.; S.S.I. 2010/321, art. 3, Sch.; S.S.I. 2011/122, art. 2, Sch.
13(1)HIS must—S
(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,
and must do so in accordance with any directions the Scottish Ministers may give.
(2)HIS must send the statement of accounts to the Auditor General for Scotland for auditing.]