# Local Government (Scotland) Act 1975, Section 15A: Direct Labour Organisation/ Direct Services Organisation Accounts.


(1) A local authority may establish, in accordance with the provisions of this section, Direct Labour Organisation/Direct Services Organisation Funds (to be known as “DLO/DSO funds”) for the purpose of dealing with surpluses and deficits which may occur in respect of—
(a) any revenue account kept by the authority under section 10(1) (accounts relating to construction or maintenance work) of the Local Government, Planning and Land Act 1980; or
(b) any account kept by the authority under section 9(2) (accounts) of the Local Government Act 1988.
(2) Any interest earned on money transferred to a reserve fund established under subsection (1) above may be credited to that fund.
(3) Any surplus credited to a fund established under subsection (1) above and which is, in the opinion of the authority, not required for the purpose of dealing with deficits in any such fund, may be transferred by them to the general fund maintained by them under section 93 of the Act of 1973 (general fund).
(4) This section is without prejudice to any specific limitation imposed by or under any enactment as to the manner in which money may be paid into or out of any specific account.

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Source: https://www.legislation.gov.uk/ukpga/1975/30/section/15A (the official version)
Page: https://openlegislation.uk/local-government-scotland-act-1975/section-15A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.