Section 19 AccountsI1
Scotland
The Commission must—
keep proper accounts and accounting records,
prepare in respect of each financial year a statement of accounts.
The Commission must send F1a copy of the statement of accounts to the Scottish Ministers by such date as the Scottish Ministers may direct.
The Commission must comply with any other directions which the Scottish Ministers may give them in relation to the matters mentioned in subsection (1).
The Scottish Ministers must, as soon as reasonably practicable after receiving a copy statement of accounts from the Commission, send it to the Auditor General for Scotland for auditing.
The Commission must make its audited statement of accounts and accounting records available so that they may be inspected by any person.
Annotations
Textual amendments
- F1
Words in s. 19(2) substituted (22.11.2017) by The Land Reform (Scotland) Act 2016 (Supplemental Provision) Regulations 2017 (S.S.I. 2017/400), regs. 1, 2(2)(a)
- F2
S. 19(3A) inserted (22.11.2017) by The Land Reform (Scotland) Act 2016 (Supplemental Provision) Regulations 2017 (S.S.I. 2017/400), regs. 1, 2(2)(b)