Rebate 15 (1) If, having collected the levy in respect of a financial year, the adjudicator has a surplus, 20 the adjudicator may repay some or all of it to pub-owning businesses. (2) In sub-paragraph (1), “surplus” means the money held by the adjudicator at the end of a financial year, less the liabilities shown in the adjudicator’s statement of accounts for the year. 25 ART 4 P ACCOUNTABILITY Accounts and audit 16 (1) The adjudicator must— (a) keep proper accounts and accounting records, 30 (b) prepare in respect of each financial year a statement of accounts, (c) send a copy of the statement to the Auditor General for Scotland for auditing. (2) The adjudicator must comply with any direction which the Scottish Ministers give it in relation to the matters mentioned in sub-paragraph (1)(a) and (b).