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The Road User Charging Schemes (Keeping of Accounts and Relevant Expenses) (Scotland) Regulations 2005
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- Scottish Statutory Instruments
- 2005 No. 654
- Regulation 3
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Keeping, preparation and publication of accounts
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3. A charging authority shall for the duration of the charging scheme–
(a)keep proper accounts, as required by proper accounting practices, for that scheme showing the income and expenditure and how the net proceeds of the scheme are calculated;
(b)prepare, in respect of each financial year, a statement of account in such form as is required by proper accounting practices; and
(c)publish the statement of account, in such manner as is required by proper accounting practices, in the annual accounts of the authority for the financial year.
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