Accounts and audit Accounts and audit
Scotland
- 96Accounts and audit.
- 97Establishment of Commission for Local Authority Accounts in Scotland.
- 97AStudies for improving economy etc. in services.
- 97BFurnishing of information and documents to Commission.
- 98Expenses and accounts of Commission.
- 99General duties of auditors.
- 100Auditor’s right of access to documents.
- 101Right of interested person to inspect and object to accounts: completion of audit.
- 101AReference of social security matters to Secretary of State.
- 102Reports to Commission by Controller of Audit.
- 103Action by Commission on reports by Controller of Audit.
- 103APublication of special reports
- 103BAction by Commission on receipt of special reports
- 103CHearings on special reports
- 103DFindings of hearings
- 103EAction by local authorities on receipt of findings under section 103D
- 103FAction on finding of failure, negligence or misconduct
- 103GInterim reports on investigations and action thereon
- 103HProtection from actions of defamation
- 103JAppeals from Commission
- 104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 104A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 105Regulations as to accounts.
- 105AStudies of benefit administration at request of Secretary of State.
- 106Application of ss. 93 to 105 to bodies other than local authorities and to officers.
Notes on Part VII
Modifications
- C1
Pt. VII (ss. 93-122) modified by S.I. 1975/930, regs. 2, 3 and Water (Scotland) Act 1980 (c. 45), s. 48(1)
Pt. VII (ss. 93-122) extended by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25(2), Sch. 5 Pt. II para. 22(b)
Pt. VII (ss. 93-122) applied and power to modify conferred (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 107, Sch. 11 Pt. II para. 23(b).
Pt. VII (ss. 93-122) extended (6.3.1992) by Local Government Act 1992 (c. 19), s. 29(1).
Pt. VII (ss. 93-122) applied (27.5.1997) by 1997 c. 8, ss. 261(3)(4), 278(2)