{
  "url": "https://openlegislation.uk/public-services-reform-scotland-act-2010/schedule-11/paragraph-14",
  "json_url": "https://openlegislation.uk/public-services-reform-scotland-act-2010/schedule-11/paragraph-14.json",
  "legislation": "asp/2010/8",
  "legislation_title": "Public Services Reform (Scotland) Act 2010",
  "legislation_url": "https://openlegislation.uk/public-services-reform-scotland-act-2010",
  "path": "schedule/11/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) SCSWIS must—\n(a) keep proper accounts and accounting records,\n(b) prepare in respect of each financial year a statement of accounts, and\n(c) send a copy of the statement to the Scottish Ministers,\nand must do so in accordance with any directions the Scottish Ministers may give.\n(2) SCSWIS must send the statement of accounts to the Auditor General for Scotland for auditing.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 11 para. 14 in force at 1.8.2010 for specified purposes by S.S.I. 2010/221, art. 3(2)(3), Sch."
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 11 para. 14 in force at 1.10.2010 for specified purposes by S.S.I. 2010/321, art. 3, Sch."
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 11 para. 14 in force at 1.4.2011 in so far as not already in force by S.S.I. 2011/122, art. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2010/8/schedule/11/paragraph/14",
    "retrieved_at": "2026-10-29T20:15:27.543776+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}