Point in time view as at 30/09/2021.
Children's Hearings (Scotland) Act 2011, Paragraph 21 is up to date with all changes known to be in force on or before 02 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
21(1)CHS must—S
(a)keep proper accounts and accounting records,
(b)prepare for each financial year a statement of accounts, and
(c)send a copy of each statement of accounts to the Scottish Ministers by such time as they may direct.
(2)Each statement of accounts must comply with any directions given by the Scottish Ministers as to—
(a)the information to be contained in it,
(b)the manner in which the information is to be presented,
(c)the methods and principles according to which the statement is to be prepared.
(3)The Scottish Ministers must send a copy of each statement of accounts to the Auditor General for Scotland for auditing.
(4)In this paragraph, “financial year” means—
(a)the period beginning on the date on which CHS is established and ending—
(i)on 31 March next occurring, or
(ii)if that period is of less than 6 months' duration, on 31 March next occurring after that, and
(b)each subsequent period of a year ending on 31 March.
Commencement Information
I1Sch. 1 para. 21 in force at 18.4.2011 by S.S.I. 2011/111, art. 2, Sch.
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