# National Health Service (Scotland) Act 1978, Paragraph 13


(1) HIS must—
(a) keep proper accounts and accounting records;
(b) prepare in respect of each financial year a statement of accounts; and
(c) send a copy of the statement to the Scottish Ministers,
and must do so in accordance with any directions the Scottish Ministers may give.
(2) HIS must send the statement of accounts to the Auditor General for Scotland for auditing.

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Source: https://www.legislation.gov.uk/ukpga/1978/29/schedule/5A/paragraph/13 (the official version)
Page: https://openlegislation.uk/national-health-service-scotland-act-1978/schedule-5A/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.