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ANNEX B:
SCOTTISH CHILDREN'S REPORTER ADMINISTRATION
DIRECTION BY THE SCOTTISH MINISTERS
1. The Scottish Ministers, in pursuance of Section 136(3) of the Local Government Etc (Scotland) Act 1994, hereby give the following direction.
2. The statement of accounts for the financial year ended 31 March 2006, and subsequent years, shall comply with the accounting principles and disclosure requirements of the edition of the Government Financial Reporting Manual ( FReM) which is in force for the year for which the statement of accounts are prepared.
3. The accounts shall be prepared so as to give a true and fair view of the income and expenditure and cash flows for the financial year, and the state of affairs as at the end of the financial year.
4. This direction shall be reproduced as an appendix to the statement of accounts. The direction given on 2nd October 2002 is hereby revoked.
Signed by Stella Perrott on 10th January 2006
Signed by the authority of the Scottish Ministers
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