OpenLegislation

Accounts and audit Accounts and audit

Scotland

  1. 96Accounts and audit.
  2. 97Establishment of Commission for Local Authority Accounts in Scotland.
  3. 97AStudies for improving economy etc. in services.
  4. 97BFurnishing of information and documents to Commission.
  5. 98Expenses and accounts of Commission.
  6. 99General duties of auditors.
  7. 100Auditor’s right of access to documents.
  8. 101Right of interested person to inspect and object to accounts: completion of audit.
  9. 101AReference of social security matters to Secretary of State.
  10. 102Reports to Commission by Controller of Audit.
  11. 103Action by Commission on reports by Controller of Audit.
  12. 103APublication of special reports
  13. 103BAction by Commission on receipt of special reports
  14. 103CHearings on special reports
  15. 103DFindings of hearings
  16. 103EAction by local authorities on receipt of findings under section 103D
  17. 103FAction on finding of failure, negligence or misconduct
  18. 103GInterim reports on investigations and action thereon
  19. 103HProtection from actions of defamation
  20. 103JAppeals from Commission
  21. 104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  22. 104A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  23. 105Regulations as to accounts.
  24. 105AStudies of benefit administration at request of Secretary of State.
  25. 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)