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Local Government in Scotland Act 2003

Section 3 – Action by Accounts Commission following report by Controller of Audit

14.Section 3 sets out what the Accounts Commission for Scotland (“‘the Accounts Commission’”) can do once it has received a report from the Controller of Audit (“the Controller‘’”) made under section 102 of the Local Government (Scotland) Act 1973 (“the 1973 Act”). The Accounts Commission may require the Controller to look into a specific issue or to look at an issue in more detail. In circumstances where it thinks it appropriate the Accounts Commission may hold a public hearing on the issue, before stating findings; state findings without holding a hearing; or decide to take no further action.

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Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

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