{
  "url": "https://openlegislation.uk/self-governing-schools-grant-and-recovery-scotland-regulations-1994/schedule-5/paragraph-12",
  "json_url": "https://openlegislation.uk/self-governing-schools-grant-and-recovery-scotland-regulations-1994/schedule-5/paragraph-12.json",
  "legislation": "uksi/1994/431",
  "legislation_title": "The Self-Governing Schools Grant and Recovery (Scotland) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/self-governing-schools-grant-and-recovery-scotland-regulations-1994",
  "path": "schedule/5/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "In the case of any grant paid to them in accordance with these Regulations, requirements as to audit, inspection and availability of the board of management’s annual accounts, including, without prejudice to that generality, requirements as to—\n(a) the procedure to be adopted in appointing and replacing auditors;\n(b) the qualifications the auditors are to possess;\n(c) the duration of auditors' appointments;\n(d) the frequency of audits;\n(e) the functions which are to be performed by the auditors in respect of the school;\n(f) the inspection of accounts and supporting records on request by any person authorised by the Secretary of State;\n(g) examinations by persons authorised by the Secretary of State or the Comptroller and Auditor General into the economy, efficiency and effectiveness with which the board of management have used their resources in discharging their functions; and\n(h) access to the audited accounts by parents of pupils in attendance at the school and by other members of the public.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/431/schedule/5/paragraph/12",
    "retrieved_at": "2026-10-29T13:40:40.754946+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."
}