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Enterprise and New Towns (Scotland) Act 1990
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30 Accounts and annual reports.S
(1)Scottish Enterprise and Highlands and Islands Enterprise shall each keep proper accounts, and other records in relation to the accounts, and shall prepare as respects each financial year a statement of account in such form as the Secretary of State may F1. . .determine.
(2)The statements of account prepared under subsection (1) above shall be submitted to the Secretary of State at such time as he may direct.
(3)The Secretary of State shall F2. . .,transmit to the [F3Auditor General for Scotland for auditing] the statements of account submitted under subsection (2) above for the financial year last ended.
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)Scottish Enterprise and Highlands and Islands Enterprise shall each provide the Secretary of State with such information relating to the exercise (and proposed exercise) of its functions as he may from time to time require, and for that purpose—
(a)shall permit any person authorised to do so by the Secretary of State F5. . .to inspect and make copies of its accounts, books, documents or papers; and
(b)shall provide that person with such explanations in relation to the things inspected as he may reasonably require.
(6)As respects, and as soon as possible after the end of, each financial year, Scottish Enterprise and Highlands and Islands Enterprise shall each make to the Secretary of State a report on the exercise of its powers and performance of its functions under this Act.
(7)Without prejudice to the generality of subsection (6) above, a report under that subsection by—
(a)Scottish Enterprise or Highlands and Islands Enterprise shall set out the terms of any direction given to the body in question under section 14(1) of this Act during the financial year to which the report relates, unless the direction is given by virtue of section 21(3)(b) of this Act;
(b)Highlands and Islands Enterprise—
(i)shall include a summary of any proposals submitted by it to the Secretary of State under section 5(1)(b) of this Act during the said financial year and, where he has refused to approve those proposals, a summary of the reasons given by him for so refusing;
(ii)shall not disclose any information obtained by virtue of section 11 of this Act without the consent mentioned in subsection (7) of that section.
(8)The Secretary of State shall lay before each House of Parliament a copy of each report received by him under subsection (6) above.
Textual Amendments
F1Words in s. 30(1) repealed (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 100(7), Pt. IV
F2Words in s. 30(3) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 9(a); S.S.I. 2000/10, art. 2(3)
F3Words in s. 30(3) substituted (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 9(a); S.S.I. 2000/10, art. 2(3)
F4S. 30(4) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 9(b); S.S.I. 2000/10, art. 2(3)
F5Words in s. 30(5)(a) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 9(c); S.S.I. 2000/10, art. 2(3)
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