# Local Government etc. (Scotland) Act 1994, Paragraph 3A: Accounts

Extent: S

(1) The Commissioner shall for each financial year prepare an account of his expenditure and receipts in accordance with directions issued by the Scottish Ministers and shall send the account to the Scottish Ministers by such time as they may direct.
(2) The Scottish Ministers shall send the account to the Auditor General for Scotland for auditing.

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Source: https://www.legislation.gov.uk/ukpga/1994/39/schedule/9A/paragraph/3A (the official version)
Page: https://openlegislation.uk/local-government-etc-scotland-act-1994/schedule-9A/paragraph-3A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.