SCHEDULE 1The Scottish Police Services Authority
16Accounts
1
The Authority must—
a
keep proper accounts and proper records in relation to the accounts; and
b
prepare a statement of accounts in respect of each financial year
in relation to each of the Authority and the Agency.
2
A statement of accounts under sub-paragraph (1) must be in such form and contain such information as the Scottish Ministers may direct.
3
The Authority must send a copy of each statement of accounts to the Scottish Ministers.
4
The Scottish Ministers must send a copy of each statement of accounts to the Auditor General of Scotland for auditing.