# National Library of Scotland Act 2012, Paragraph 12


(1) NLS 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.
(2) NLS must comply with any directions which the Scottish Ministers give it in relation to the matters mentioned in sub-paragraph (1).
(3) NLS must send the statement of accounts to the Auditor General for Scotland for auditing.

---
Source: https://www.legislation.gov.uk/asp/2012/3/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/national-library-of-scotland-act-2012/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.