(1)If a governing body so requests, the Commission for Local Authority Accounts in Scotland ( “the Commission”) may—
(a)promote or undertake studies designed to improve the economy, the efficiency, or the effectiveness, of the management or operations of that body;
(b)in relation to that body’s accounts in respect of any financial year—
(i)give advice as to the appointment of suitable persons; or
(ii)arrange for members of the Commission’s staff acceptable to that body,
to audit those accounts.
(2)For the purposes of this section “governing body” means—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)a college council established under section 54 of this Act; or
(c)the board of directors of a company formed by an education authority by virtue of section 65 of this Act.
(3)Where the Commission provide services to a governing body under subsection (1) above they shall charge that governing body such fees as will enable the Commission to recover the whole cost of providing those services.
(4)The provisions of section 97(3) of the 1973 Act (power of the Secretary of State to give directions to the Commission in relation to the discharge of their functions) shall apply in relation to the functions conferred on the Commission by subsection (1) of this section as they apply in relation to the functions conferred on the Commission by subsection (2) of that section.
Textual Amendments
F1S. 77(2)(a) repealed (31.12.2004) by Standards in Scotland’s Schools etc. Act 2000 (asp 6), s. 61(2), sch. 3; S.S.I. 2004/528, art. 2(b)