6 Reports, accounts and financial records.

1

F1Subject to subsection (2A) below, the Scheme shall include provision—

a

for such person or persons as the Secretary of State considers appropriate to make an annual report to him F2and the Scottish Ministers; and

b

for the report—

i

to be made as soon as possible after the end of each financial year; and

ii

to cover the operation of, and the discharge of functions conferred by, the Scheme during the year to which it relates.

2

The Secretary of State shall lay before each House of Parliament a copy of every such annual report F3and the Scottish Ministers shall lay before the Scottish Parliament a copy of every such annual report..

F42A

In place of the provision referred to in subsection (1) above, the Scheme may include provision–

a

for such person or persons as the Secretary of State considers appropriate to make separate annual reports to him and the Scottish Ministers in accordance with the provision in subsection (1)(b)(i) above; and

b

for the report to be made to the Secretary of State to cover the operation of, and the discharge of functions conferred by, the Scheme in relation to criminal injuries sustained otherwise than in Scotland during the year to which it relates; and

c

for the report to be made to the Scottish Ministers to cover the operation of, and the discharge of functions conferred by, the Scheme in relation to criminal injuries sustained in Scotland during the year to which it relates.

2B

Where provision is made in accordance with subsection (2A) above, the Secretary of State shall lay before each House of Parliament a copy of the annual report submitted to him and the Scottish Ministers shall lay before the Scottish Parliament a copy of the annual report submitted to them.

3

The Scheme shall also include provision—

a

for such person or persons as the Secretary of State considers appropriate—

i

to keep proper accounts and proper records in relation to the accounts;

ii

to prepare a statement of accounts in each financial year in such form as the Secretary of State may direct;

b

requiring such a statement of accounts to be submitted to the Secretary of State at such time as the Secretary of State may direct.

4

Where such a statement of accounts is submitted to the Secretary of State, he shall send a copy of it to the Comptroller and Auditor General as soon as is reasonably practicable.

5

The Comptroller and Auditor General shall—

a

examine, certify and report on any statement of accounts sent to him under subsection (4); and

b

lay copies of the statement and of his report before each House of Parliament F5and the Scottish Parliament.

6

In this section “financial year” means the period beginning with the day on which this section comes into force and ending with the following 31st March and each successive period of 12 months.