Countryside (Scotland) Act 1967

71Accounts and reports of the Commission

(1)The Commission shall keep proper accounts and other records in relation to the accounts and shall prepare in respect of each of their financial years a statement of account in such form as the Secretary of State may, with the approval of the Treasury, determine.

(2)The statement of account prepared by the Commission for each financial year shall be submitted to the Secretary of State at such time as he may, with the approval of the Treasury, direct.

(3)The Secretary of State shall, on or before 30th November in any year, transmit to the Comptroller and Auditor General the statement of account prepared by the Commission under this section for the financial year last ended.

(4)The Comptroller and Auditor General shall examine and certify the statement of account transmitted to him under this section and lay before Parliament copies of the statement of account together with his report thereon.

(5)The Commission shall provide the Secretary of State with such information relating to their activities or proposed activities as he may from time to time require, and for that purpose shall permit any person authorised in that behalf by the Secretary of State to inspect and make copies of their accounts, books, documents or papers and shall afford to that person such explanation thereof as he may reasonably require.

(6)The Commission shall as soon as possible after the end of each calendar year subsequent to 1967 make to the Secretary of State a report as respects that year on the exercise and performance of their functions under this Act, and every such report shall be laid by the Secretary of State before each House of Parliament.

(7)In this section, " financial year " means the period beginning with the commencement of this Act and ending with 31st March 1968 and each subsequent period of twelve months ending with 31st March.