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Local Government in Scotland Act 2003

Section 55 – Auditor’s duty in relation to aspects of best value and community planning

126.Section 55 amends the 1973 Act to widen the existing duty of local authority auditors so that they can audit the arrangements local authorities have made to secure Best Value and to initiate, maintain and facilitate the process of community planning.

Section 56  – Extension of Controller of Audit’s reporting functions to best value and community planning: amendment of section 102 of 1973 Act

127.This section restates certain of the Controller of Audit’s reporting functions, originally provided by the 1973 Act, and extends them so that they include reports about a local authority’s performance in discharging any of its obligations under Parts 1 (Best Value and Accountability) and 2 (Community Planning).

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