Commencement Information
I1Sch. 7 wholly in force at 1.6.1992 see s. 63(2) and S.I. 1992/817, art. 3(2), Sch. 2
14(1)It shall be the duty of the Council—S
(a)to keep proper accounts and proper records in relation to the accounts;
(b)to prepare in respect of each financial year of the Council a statement of accounts; and
(c)to send F1. . . the statement to the [F2Scottish Ministers by such time as they may direct].
(2)The statement of accounts referred to in sub-paragraph (1)(b) above shall comply with any directions given by the Secretary of State with the approval of the Treasury as to—
(a)the information to be contained in it;
(b)the manner in which the information contained in it is to be presented; or
(c)the methods and principles according to which the statement is to be prepared,
and shall contain such additional information as the Secretary of State may with the approval of the Treasury require to be provided for the information of Parliament.
[F3(2A)The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.]
F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In this paragraph “financial year” means the period beginning with the date on which the Council is established and ending with the second 31st March following that date, and each successive period of twelve months.
Textual Amendments
F1Words in Sch. 7 para. 14(1)(c) repealed (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(4)(a); S.S.I. 2000/10, art. 2(3)
F2Words in Sch. 7 para. 14(1)(c) substituted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(4)(a); S.S.I. 2000/10, art. 2(3)
F3Sch. 7 para. 14(2A) inserted (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(4)(b); S.S.I. 2000/10, art. 2(3)
F4Sch. 7 para. 14(3) repealed (1.4.2000) by 2000 asp 1, s. 26(1), Sch. 4 para. 11(4)(c); S.S.I. 2000/10, art. 2(3)
Commencement Information
I2Sch. 7 para. 14 wholly in force at 1.6.1992 see s. 63(2) and S.I. 1992/817, art. 3(2), Sch. 2