SCHEDULES
F1SCHEDULE 5AHealthcare Improvement Scotland
Accounts
13
(1)
HIS must—
(a)
keep proper accounts and accounting records;
(b)
prepare in respect of each financial year a statement of accounts; and
(c)
send a copy of the statement to the Scottish Ministers,
and must do so in accordance with any directions the Scottish Ministers may give.
(2)
HIS must send the statement of accounts to the Auditor General for Scotland for auditing.