Commentary on Sections Annual review
93.Section 45(1) places the Accountant under an obligation to publish an annual review detailing the Accountant’s activities in relation to the relevant judicial factories, for the reporting year to which the report relates. The meaning of “relevant judicial factories” is set out in subsection (5), and it covers every judicial factory which is in place during the relevant reporting year. This means that judicial factories which existed at any time during, or for any portion of, the reporting year must be included within the scope of the report, whether or not they were in place at the time the reporting year started, or were still in place at the time the reporting year ended.
94.Subsection (2) gives the Scottish Ministers a power to make regulations setting out further detail about the reporting requirement. The regulations are subject to the negative procedure. Such detail must include how the review must be published, the information it must contain, and the timing of the reporting year. Subsection (3) allows the Accountant to include in each review further information which is not specified in the regulations made by the Scottish Ministers under subsection (2).