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For subsections (1) and (2) of section 102 (reports by Controller of Audit) of the 1973 Act there is substituted—
“(1)The Controller of Audit may and, if so required by the Commission, shall make reports to the Commission with respect to—
(a)the accounts of local authorities audited under this Part of this Act;
(b)any matters arising from the accounts of any of those authorities or from the auditing of those accounts being matters that the Controller considers should be considered by the local authority or brought to the attention of the public;
(c)the performance by a local authority of their duties under Part 1 (best value and accountability) and Part 2 (community planning) of the Local Government in Scotland Act 2003 (asp 1).
(2)The Controller of Audit shall send a copy of a report made under subsection (1) above to—
(a)any local authority named in the report; and
(b)any other person the Controller thinks fit.”.
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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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