# National Parks (Scotland) Act 2000, Section 25: Accounts


(1) A National Park authority must—
(a) keep proper accounts and accounting records,
(b) prepare for each financial year an account of the authority’s expenditure and receipts in accordance with directions issued by the Scottish Ministers, and
(c) send the account to the Scottish Ministers by such time as they may direct.
(2) The Scottish Ministers must send the account to the Auditor General for Scotland for auditing.

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Source: https://www.legislation.gov.uk/asp/2000/10/section/25 (the official version)
Page: https://openlegislation.uk/national-parks-scotland-act-2000/section-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.