Local Government (Scotland) Act 1947

Accounts subject to Audit, Appointment of Auditors and Production of Books and Documents.

196 Accounts of local authorities to be audited.

(1) The accounts of every local authority for the financial year commencing on the sixteenth day of May nineteen hundred and forty-seven or, in the case of a local authority whose financial year commences on some other day in the month of May or June, for the financial year commencing on that day in the year nineteen hundred and forty-seven and for every financial year thereafter, shall be subject to audit in accordance with the provisions of this Part of this Act.

(2) References in this Part of this Act to the accounts of a local authority shall include references to the accounts of—

(a) any committee all the members of which, other than any ex officio members, are appointed by the authority; and

(b) the trustees for any charity, foundation, mortification or other purpose, where the authority or some members of the authority as such or, in the case of the town council of a burgh, the magistrates of the burgh or some of them are the sole trustees for the charity, foundation, mortification or other purpose, and any provision of the trust deed or other document regulating the charity, foundation, mortification or other purpose relating to audit of accounts shall cease to have effect.

197 Appointment of auditors.

(1) The Secretary of State shall from time to time and for such period as he may determine appoint a fit person (in this Act referred to as " the auditor ") to audit the accounts of each local authority, and may remove any auditor, and shall cause intimation of the appointment of the auditor to be given to the local authority concerned and to the auditor as soon as may be after he is appointed:

Provided that the auditors of the accounts in the case of the city of Glasgow shall not be fewer than twenty except with the consent of the town council, and the tenure of office of such auditors shall be not less than five years from the date of appointment unless otherwise agreed with the council.

(2) The local authority shall pay to the auditor for his services such salary and allowances as shall be agreed upon between the authority and the auditor and approved by the Secretary of State or, failing such agreement or approval, as shall be fixed by the Secretary of State.

198 Production of books and documents.

(1) Every local authority shall make available for inspection by the auditor all books and documents which he may deem necessary, and shall give the auditor every reasonable facility for carrying out the audit, and the auditor on giving not less than seven days previous notice in writing may require any person holding any such books or documents or accountable therefor to appear before him and to produce the same and to make and sign a statutory declaration as to the correctness or identity of such books and documents.

(2) Any such person who neglects or refuses so to appear or to produce any such books or documents or to make or sign any such declaration shall be liable on summary conviction to a fine not exceeding two pounds in respect of each refusal or neglect.