Resources 11 The Scottish Ministers are to provide the Commission with such staff and other 20 resources as it requires to carry out its functions. Accounts and audit 12 (1) The Commission must— (a) keep proper accounts and accounting records, (b) prepare in respect of each financial year a statement of accounts, and 25 (c) send a copy of the statement to the Auditor General for Scotland for auditing. (2) The Commission must comply with any directions which the Scottish Ministers give it in relation to the matters mentioned in sub-paragraph (1)(a) and (b).