Article 13 Accounts and records to be kept by local authorities

Without prejudice to the generality of section 96(1) of the Local Government (Scotland) Act 1973^f1, a local authority must keep accounts and records of all transactions under this Order.

Accounts and records of any transaction kept by a local authority under paragraph (1) must not be disposed of by it until at least 6 years have passed since the end of the financial year in which the transaction occurred.

Scottish Water, or any person duly authorised by it, has the right to inspect any accounts and records kept under paragraph (1) by a local authority at such times as may be agreed between Scottish Water and the local authority, and Scottish Water are entitled to receive such copies of those accounts and records as it may reasonably require.