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(1)As soon as practicable after the end of each financial year, the SCS must—
(a)prepare and publish a report on the carrying out of its functions during that year,
(b)send a copy of the report to the Scottish Ministers, and
(c)lay a copy of the report before the Scottish Parliament.
(2)It is for the SCS to determine the form and content of each report and the manner in which it is to be published.
(3)In subsection (1), “financial year” means—
(a)the period beginning with the establishment of the SCS and ending on 31 March next occurring, and
(b)each subsequent period of a year ending on 31 March.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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