Where a contracting authority is a Scottish public authority it must send the report to the Scottish Ministers otherwise it must send the report to the Minister responsible for that contracting authority and that Minister is responsible for sending the report to the Cabinet Office.

The Minister responsible for a contracting authority is the Minister of the Crown whose areas of responsibility are most closely connected with the functions of the contracting authority.

Any question as to which Minister of the Crown's areas of responsibility are most closely connected with the functions of a contracting authority in accordance with paragraph (2) must be determined by the Cabinet Office whose determination is final.

The requirement on a contracting authority to send any report in accordance with paragraph (1) to the Minister of the Crown responsible for that contracting authority is enforceable, on the application of the Minister responsible to the Court of Session by specific implement or the High Court in England and Wales or Northern Ireland, by mandatory order.