2 Auditing of Community Justice Authorities' Accounts
1 Each Community Justice Authority must–
(a) keep proper accounts and accounting records in respect of–
(i) amounts allocated under section 3(5)(e) of the 2005 Act;
(ii) payments made and received by it under subsections (4), (5) and (6) of section 4 of the 2005 Act; and
(iii) all other income and expenditure.
(b) prepare annual accounts in respect of each financial year;
(c) subject to paragraphs (3) and (4) below, send a copy of the annual accounts to the Scottish Ministers by 31st October following the end of the financial year to which the accounts relate.
2 The Scottish Ministers must, subject to paragraph (4) below, send a copy of the annual accounts to the Auditor General for Scotland for auditing, by 31st December following the end of the financial year to which the accounts relate.
3 For the financial year ending 31st March 2007, each Community Justice Authority must send a copy of the annual accounts to the Scottish Ministers by 31st March 2008.
4 For the financial year ending 31st March 2007, the Scottish Ministers must send a copy of the annual accounts to the Auditor General for Scotland for auditing by 31st December 2008.