Accountability
I131Accounts and audit
1
The Commissioner must—
a
keep proper accounts and accounting records,
b
prepare in respect of each financial year a statement of accounts, and
c
send a copy of the statement to the Auditor General for Scotland for auditing.
2
The Commissioner must comply with any directions which the Scottish Ministers give the Commissioner in relation to the matters mentioned in subsection (1)(a) and (b).
3
The Commissioner must make the audited statement of accounts available, without charge, for inspection at all reasonable times.