# Local Electoral Administration (Scotland) Act 2011, Paragraph 15: Accounts and audit


(1) The Board must—
(a) keep proper accounts and accounting records, and
(b) prepare annual accounts in respect of each financial year.
(2) The Board must send a copy of the annual accounts to the Auditor General for Scotland for auditing.

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Source: https://www.legislation.gov.uk/asp/2011/10/schedule/paragraph/15 (the official version)
Page: https://openlegislation.uk/local-electoral-administration-scotland-act-2011/schedule/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.