The National Archives of Scotland (NAS) (formerly the Scottish Record Office) was established on 1 April 1993 as an Executive Agency. The sponsoring Directorate of the Scottish Government is Economy, Europe, External Affairs and Culture Group. The NAS is headed by the Keeper of the Records of Scotland who is responsible to the Minister for Europe, External Affairs and Culture for its management, performance and future development. The Keeper is also responsible to the Lord President of the Court of Session for the efficient management of the court and other legal records in Scotland.
The NAS finances are audited internally by Scottish Government auditors and externally by Audit Scotland or their appointed private sector company. Accounts are laid before the Scottish Parliament and published annually.
From 1 April 2011, the General Register Office for Scotland merged with the NAS to become the National Records of Scotland (NRS).