Accounts and audit
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Nodiadau Esboniadol
21(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 direction from the Scottish Ministers in relation to the matters mentioned in sub-paragraph (1)(a) and (b).
(3)The Commissioner must make the audited statement of accounts available, without charge, for inspection at all reasonable times.