# The Local Authority Accounts (Scotland) Amendment Regulations 1997, Note: Explanatory note


(This note is not part of the Regulations)
Regulation 4 of the Local Authority Accounts (Scotland) Regulations 1985 inter alia requires the proper officer of a Scottish local authority to ensure that copies of an abstract of the authority’s accounts for a financial year are submitted to the authority and to the Controller of Audit not later than 31st August in the next financial year. These Regulations amend regulation 4 by substituting “30th June” for “31st August”. The change will first take effect as regards accounts for financial year 1997/98.

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Source: https://www.legislation.gov.uk/uksi/1997/1980/note (the official version)
Page: https://openlegislation.uk/local-authority-accounts-scotland-amendment-regulations-1997/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.