Sections 32 - Public functions: duty to provide information on exercise of functions
51.This section requires each person, body or office-holder listed in schedule 8 to publish a statement as soon as practicable after the end of the financial year setting out the steps it has taken to promote and increase sustainable growth and to improve efficiency, effectiveness and economy during that financial year. Public bodies must have regard to guidance issued by Scottish Ministers about these duties; and any such guidance must be laid before Parliament.