Part I The Environment Agency and the Scottish Environment Protection Agency
Chapter III Miscellaneous, General and Supplemental Provisions Relating to the New Agencies
General financial provisions
F146A Audit: SEPA
(1)
SEPA shall send the statement of accounts for each accounting year to the Scottish Ministers by such time as they may direct.
(2)
The Scottish Ministers shall send the statement of accounts to the Auditor General for Scotland for auditing.
(3)
In this section, “accounting year” has the same meaning as in section 45 above.