[F146A Audit: SEPAS
(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.]
Textual Amendments
F1S. 46A inserted (S.) (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 13(3); S.S.I. 2000/10, art. 2(3)