SCHEDULES
F1SCHEDULE 1THE CROFTING COMMISSION
Accounts
19
1
The Commission must—
a
keep proper accounts and accounting records;
b
prepare in respect of each financial year a statement of accounts.
2
The Commission must send the statement of accounts to the Scottish Ministers by such date as Ministers may direct.
3
The Commission must comply with any other directions which the Scottish Ministers may give them in relation to the matters mentioned in sub-paragraph (1).
4
The Scottish Ministers must, as soon as reasonably practicable after receiving a statement of accounts from the Commission—
a
send them to the Auditor General for Scotland for auditing; and
b
lay the audited statement before the Scottish Parliament.
5
The Commission must make their audited statement of accounts available so that they may be inspected by any person.
Sch. 1 substituted (1.10.2011 for specified purposes, 1.4.2012 in force in so far as not already in force) by Crofting Reform (Scotland) Act 2010 (asp 14), s. 57(2), sch. 1 (with s. 57(4)); S.S.I. 2011/334, art. 3, sch. Pt. 1 (with arts. 45(1)8); S.S.I. 2011/334, art. 3, sch. Pt. 2 (with arts. 45(3))