(but see section 20 (5) It is otherwise for Qualifications Scotland to determine the form and content of each report. 9 Education (Scotland) Bill Part 1—Qualifications Scotland 16 Accounts and audit of Qualifications Scotland (1) Qualifications Scotland must— (a) keep proper accounts and accounting records, (b) prepare in respect of each financial year a statement of accounts, and 5 (c) send a copy of the statement to the Scottish Ministers. (2) The Scottish Ministers must, as soon as reasonably practicable after receiving a copy statement of accounts from Qualifications Scotland, send it to the Auditor General for Scotland for auditing. 17 Scottish Ministers’ power to direct Qualifications Scotland 10 (1) Qualifications Scotland must comply with any direction issued to it by the Scottish 1 Ministers. (2) A direction issued by the Scottish Ministers to Qualifications Scotland— (a) may be general or relate to a particular function or matter, (b) may vary or revoke an earlier direction under this section, 15 (c) must— (i) be in writing, and (ii) be published by the Scottish Ministers as soon as reasonably practicable after it is communicated to Qualifications Scotland. (3) Before issuing such a direction (other than a direction revoking an earlier direction), 20 the Scottish Ministers must consult Qualifications Scotland about it. 18 Provision of information by Qualifications Scotland Qualifications Scotland must provide the Scottish Ministers with such information as the Scottish Ministers reasonably request relating to the carrying out or proposed carrying out of Qualifications Scotland’s functions. 25 Accountability of the Accreditation Committee 19 Corporate plan of the Accreditation Committee (1) The Accreditation Committee must prepare and publish a corporate plan as soon as reasonably practicable after the day on which this section comes into force. (2) The corporate plan— 30 (a) must set out how the committee intends to exercise its functions, (b) may include such other material as the committee considers appropriate. (3) The committee— (a) may prepare a new corporate plan at any time, and (b) must publish any such new plan. 10 Education (Scotland) Bill Part 1—Qualifications Scotland 20 Annual report of the Accreditation Committee (1) The Accreditation Committee must, as soon as reasonably practicable after the end of each financial year— (a) prepare and publish a report on its activities during that year, and 5 (b) send a copy of the report to the Scottish Ministers. (2) The Scottish Ministers must lay a copy of the report before the Scottish Parliament. (3) It is for the Accreditation Committee to determine the form and content of each report. 21 Scottish Ministers’ power to direct the Accreditation Committee (1) The Accreditation Committee must comply with any direction issued to it by the Scottish 10 Ministers. 1 (2) A direction issued by the Scottish Ministers to the committee— (a) may be general or relate to a particular function or matter, (b) may vary or revoke an earlier direction under this section, (c) must— 15 (i) be in writing, and (ii) be published by the Scottish Ministers as soon as reasonably practicable after it is communicated to the committee. (3) Before issuing such a direction (other than a direction revoking an earlier direction), the Scottish Ministers must consult the committee about it. 20 Funding and powers 22 Financial assistance (1) The Scottish Ministers may provide such financial assistance to Qualifications Scotland as the Scottish Ministers consider appropriate. (2) For the purposes of subsection (1), “financial assistance” includes grants, loans, 25 guarantees and indemnities. (3) The Scottish Ministers may specify conditions (including conditions as to repayment or the payment of interest) which apply in respect of any financial assistance provided. 23 Funding and use of resources (1) Qualifications Scotland may, where it appears to it to be necessary or expedient for the 30 purposes of, or in connection with, or to be otherwise conducive to, the performance of its functions— (a) invest sums not immediately required for the performance of its functions, (b) accept, hold and administer gifts of any kind, (c) hold and maintain land or other property, 35 (d) subject to the satisfaction of any criteria set by the Scottish Ministers in respect of such a charge, charge for providing a service. 11 Education (Scotland) Bill Part 1—Qualifications Scotland (2) Qualifications Scotland must have the consent of the Scottish Ministers to— (a) borrow from someone other than the Scottish Ministers, (b) acquire or dispose of land, (c) form or promote (whether alone or with others) a company under the Companies 5 Act 2006, (d) where an amount is specified by virtue of subsection (4), enter into a contract with a value in excess of that amount. (3) For the purposes of subsection (2), the consent of the Scottish Ministers may be given— (a) in respect of a particular transaction or description of transactions, 10 (b) subject to conditions. 1 (4) The Scottish Ministers may, for the purposes of subsection (2)(d), from time to time specify— (a) an amount, (b) how the value of a contract is to be determined. 15 24 General powers Qualifications Scotland may do anything which appears to it— (a) to be necessary or expedient for the purposes of, or in connection with, the performance of its functions, or (b) to be otherwise conducive to the performance of its functions. 20 Supporting provisions 25 Publication of documents In publishing a document under this Part, Qualifications Scotland must have regard to the importance of communicating in the way that best meets the needs of— (a) children and young people (including those with additional support needs), 25 (aa) users of British Sign Language, (b) users of the Gaelic language, (ba) users of the Scots language, (c) other users of the services of Qualifications Scotland.