P ART 4 A CCOUNTABILITY Accounts and audit 8 A care board must— 30 (a) keep proper accounts and accounting records, (b) prepare in respect of each financial year a statement of accounts, and (c) send a copy of the statement to the Auditor General for Scotland for auditing. 27 National Care Service (Scotland) Bill Schedule 1—Care boards: constitution and operation Part 5—Members Annual report 9 A care board must, after each financial year— (a) prepare and make publicly available a report of its activities during the year, and (b) send a copy of the report to the Scottish Ministers. 5 P ART 5 M...