Local Government (Scotland) Act 1973

Funds, revenue and expenses

93General fund

(1)Every local authority shall have a general fund and, subject to subsection (2) below—

(a)all sums received by or on behalf of the authority shall be paid into that fund ;

(b)all fees, commissions, discounts allowed on payment of accounts and expenses payable to or recovered by any officer of a local authority in respect of any business relating to the authority whether by reason of his office or otherwise shall be accounted for and paid into that fund;

and all sums payable by the authority shall be paid out of that fund.

(2)Subsection (1) above shall not apply to sums received or payable—

(a)which relate to funds or property held by a local authority as trustees for any purpose under any deed of trust or other instrument;

(b)which, in the case of an islands or district council, relate to the common good of the islands area or district, as the case may be ;

(c)with respect to which it is otherwise provided in any other provision of this Act or in any other enactment.

94Capital expenses

(1)It shall not be lawful for a local authority to incur any liability to meet capital expenses except with the consent of the Secretary of State, and the Secretary of State may, if he thinks fit, give his consent for the purposes of this section—

(a)subject to such conditions as may be specified in the consent;

(b)in relation to such project, or to such programme of works, or to such class of works, or to such amount, as may be so specified;

(c)in relation to expenses to be met by the authority within such financial year as may be so specified.

(2)In this section " capital expenses " means any expenses which are to be charged to a capital or borrowing account, or which, being of a capital nature, are to be met otherwise than out of current revenue.

95Financial administration

Without prejudice to section 69 of this Act, every local authority shall make arrangements for the proper administration of their financial affairs and shall secure that the proper officer of the authority has responsibility for the administration of those affairs.