{
  "url": "https://openlegislation.uk/further-and-higher-education-scotland-act-2005/schedule-2B/paragraph-17",
  "json_url": "https://openlegislation.uk/further-and-higher-education-scotland-act-2005/schedule-2B/paragraph-17.json",
  "legislation": "asp/2005/6",
  "legislation_title": "Further and Higher Education (Scotland) Act 2005",
  "legislation_url": "https://openlegislation.uk/further-and-higher-education-scotland-act-2005",
  "path": "schedule/2B/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "(1) The board must—\n(a) keep proper accounts and accounting records;\n(b) prepare a statement of accounts in respect of each yearly period ending on 31st July; and\n(c) send the statement of accounts to the Scottish Ministers,\nin accordance with such directions as the Scottish Ministers may give.\n(2) The Scottish Ministers must send the statement of accounts to the Auditor General for Scotland for auditing.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2B inserted (1.5.2014 for the insertion of sch. 2B paras. 1, 2, 3 (in part), 6 (in part), 7 (in part), 8, 9 (in part), 10-12, 14-18, 1.8.2014 in so far as not already in force) by Post-16 Education (Scotland) Act 2013 (asp 12), ss. 11(2), 23(2); S.S.I. 2014/79, art. 2(1)(2)(3), Sch. 1, 2 (with art. 3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in sch. 2B para. 17(1)(b) substituted (31.3.2015) by The Post-16 Education (Scotland) Act 2013 (Modification of Legislation) Order 2015 (S.S.I. 2015/153), art. 1, sch. para. 3(4)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 2B para. 17(1)(b) modified (31.3.2015) by The Post-16 Education (Scotland) Act 2013 (Modification of Legislation) Order 2015 (S.S.I. 2015/153), art. 1, Sch. para. 21"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2005/6/schedule/2B/paragraph/17",
    "retrieved_at": "2026-10-29T20:16:27.841262+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}