Section 35 Audit

(1)

The Scottish Ministers must prepare in respect of each financial year a consolidated statement of accounts comprising—

I1(a)

the statement of accounts prepared by Crown Estate Scotland for the year under section 34(1)(b), and

I2(b)

each statement of accounts prepared for the year under section 34(2)(b).

(2)

The Scottish Ministers must submit a copy of the consolidated statement of accounts to the Auditor General for Scotland for auditing.

Annotations

I1: S. 35(1)(a)(2) in force at 1.4.2020 by S.S.I. 2020/77, reg. 2(1), sch. 1
I2: S. 35(1)(b) in force at 27.9.2021 by S.S.I. 2021/308, reg. 2, sch.