Part I Scottish Legal Aid Board
The Fund
5 Accounts and audit.
1
The Board shall keep separate accounts with respect to—
a
the Fund; and
b
the receipts and expenditure of the Board which do not relate to the Fund,
and shall prepare in respect of each financial year a statement of accounts.
2
The accounts shall be kept and the statement of accounts shall be prepared in such form as the Secretary of State may, F1. . . direct.
F22A
The Board shall send the accounts and the statement of accounts to the Scottish Ministers by such time as they may direct.
2B
The Scottish Ministers shall send the accounts and the statement of accounts to the Auditor General for Scotland for auditing.
F33
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F34
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F35
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F36
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7
The Secretary of State shall lay before each House of Parliament a copy of every—
a
annual report of the Board under section 3(3) of this Act;
F3b
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F3c
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8
In this section “financial year” means the period beginning with the commencement of this section and ending with 31st March next following and each subsequent period of 12 months ending with 31st March in each year.