23 Accounts
(1) A National Park authority must_
(a) keep proper accounts and accounting records,
(b) prepare for each financial year an account of the authority's expenditure and receipts in accordance with directions issued by the Scottish Ministers, and
(c) send the account to the Scottish Ministers by such time as they may direct.
(2) The Scottish Ministers must send the account to the Auditor General for Scotland for auditing.
Explanatory Notes Section 23 Accounts This section places a duty on a National Park authority to keep proper accounts and prepare an account of its expenditure at the end of each financial year in accordance with directions from The Scottish Ministers, who, having received a copy from the park authority must send the account to the Auditor General for Scotland for auditing. |