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Link to original content: http://www.legislation.gov.uk/ukpga/1973/65/section/101/1995-04-01
Version Superseded: 01/04/2000
Point in time view as at 01/04/1995. This version of this provision has been superseded.
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Local Government (Scotland) Act 1973, Section 101 is up to date with all changes known to be in force on or before 01 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1(1)At each audit under this Part of this Act of a local authority’s accounts, any persons interested may inspect the accounts to be audited and all books, deeds, contracts, bills, vouchers and receipts relating thereto and make copies of all or any part of the accounts and those other documents.]
(2)Any person interested may object to the accounts of a local authority or to any part of those accounts by—
(a)sending his objection in writing, together with a statement of the grounds thereof, to the auditor, and
(b)sending a copy of that objection and statement to the authority and to any officer of the authority who may be concerned.
(3)Where any person objects under subsection (2)
above to the accounts of a local authority, the auditor shall, if so requested by that person or authority or by any officer of the authority who may be concerned, afford to that person or authority or officer, as the case may be, an opportunity of appearing before and being heard by the auditor with respect to that objection; and any such person or officer may so appear and be heard either personally or by a representative.
(4)Within fourteen days of the completion of the audit of the accounts of a local authority the auditor shall place on each duplicate abstract of those accounts prepared by the authority under section 96(3) of this Act a certificate, in such form as the Commission may direct, to the effect that he has audited the accounts in accordance with the provisions of this Part of this Act; and the auditor shall, on so certifying, forthwith send one duplicate abstract of the accounts to the Commission and the other duplicate abstract to the local authority.
[F2(5)Within 14 days of the completion of the audit of the accounts of a health service body the auditor shall place on any abstract of those accounts prepared by the health service body by virtue of section 86 of the National Health Service (Scotland) Act 1978 a certificate, in such form as the Commission may direct, to the effect that he has audited the accounts in accordance with the provisions of this Part of this Act; and the auditor shall, on so certifying, forthwith send copies of the abstract of the accounts to the Commission, the Secretary of State and the health service body.]
Textual Amendments
F1S. 101(1) substituted by Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31, SIF 103:2), s. 10(1)
F2S. 101(5) added (1.4.1995) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 36(1), Sch. 7 para. 8; S.I. 1994/2658, art. 4(a)
Modifications etc. (not altering text)
C1S. 101 extended by Airports Act 1986 (c. 31, SIF 9) ss. 24(3)(b), 85(4)
C3S. 101 applied (temp. from 6.4.1995 until 1.4.1996) by S.I. 1995/789, art. 2, Sch. para. 3
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