Local Government etc. (Scotland) Act 1994

Reports, accounts etc. of the Administration

136 Reports, accounts etc. of the Administration

(1) The Administration shall—

(a) furnish the Secretary of State with such returns, accounts and other information with respect to its property and activities or proposed activities as he may, from time to time, require;

(b) afford him facilities for the verification of information so furnished; and

(c) for the purpose of such verification, permit any person authorised in that behalf by the Secretary of State to inspect and make copies of the accounts, books, documents or papers of the Administration and to give that person such explanation of anything he is entitled to inspect as he may reasonably require.

(2) The Administration shall—

(a) as soon as possible after the 31st March following upon the coming into force of section 128 of this Act make a report to the Secretary of State on the exercise and performance of its functions to that date incorporating in that report a copy of so much of the report made to it by the Principal Reporter as to that period as was made under section 130(1)(a)(i) of this Act; and

(b) make a similar report to him as to each subsequent period of twelve months ending on 31st March as soon as possible after the end of such period,

and a copy of every such report shall be laid before each House of Parliament by the Secretary of State:

Provided that if the date upon which the said section 128 comes into force falls on a day after 30th September and before 31st March, the first report of the Administration under this section shall be for the period ending with the next succeeding 31st March.

(3) The Administration shall keep proper accounts and other records, and shall prepare for each financial year a statement of account in such form as the Secretary of State with the approval of the Treasury may direct and shall submit those statements of account to the Secretary of State at such time as he may with the approval of the Treasury direct.

(4) The Secretary of State shall, on or before the 30th November in any year, transmit to the Comptroller and Auditor General the statement of account of the Administration for the financial year last ended.

(5) The Comptroller and Auditor General shall examine and certify the statements of account transmitted to him under subsection (4) above, and shall lay copies of them together with his report thereon before each House of Parliament.

(6) In this section “financial year” means the period beginning with the date upon which section 128 of this Act comes into force and ending with the 31st March following that date and each period of twelve months thereafter:

Provided that if the date upon which the said section 128 comes into force falls on a day after 30th September and before 31st March, the first financial year of the Administration shall end with the next succeeding 31st March.