Local Government (Scotland) Act 1947

177 Annual budget of county council.

(1) Before or as soon as may be after the commencement of each financial year every county council shall cause to be prepared—

(a) estimates in respect of that year of receipts and sums receivable and of expenditure relating to the several accounts of the council (showing separately capital expenditure) whether on account of property, contributions, rates, loans, public utility undertakings or otherwise; and

(b) estimates of the sums required to be raised to meet the deficiency on the several accounts of the council in respect of annual expenditure; and

(c) a report on the said estimates by the finance committee of the council for submission to the council.

(2) The county council shall consider as early as practicable in each financial year the estimates for that year and the report on the said estimates by the finance committee of the council, and shall revise such estimates, approve the estimates as so revised, authorise the expenditure included therein, and fix for that year—

(a) the amount required to be requisitioned in accordance with the provisions of this Act by the council from the town council of each burgh within the county for any purpose;

(b) the amount estimated to be required to be raised by the council by levying in accordance with the provisions of this Act the county rate and any other rates within the landward area of the county for the purpose of meeting expenditure payable out of the same, the amount in respect of each rate being stated separately;

(c) in the case of a county council carrying on a public utility undertaking, the amount estimated to be required to be defrayed out of the annual revenue of each such undertaking; and

(d) the estimated amount of the capital expenditure of the council for each purpose:

Provided that—

(i) the council, at any time after they have revised the estimates and before they have determined the amount per pound of the rates for the year, may, if they find it necessary, again revise any estimate and alter the amount included therein;

(ii) the council shall fix the amounts under paragraph (a) of this subsection in time to enable them to comply with the provisions of subsection (4) of section two hundred and fourteen of this Act.

(3) No expenditure shall be incurred by or on behalf of a county council unless—

(a) previously authorised in accordance with the estimates approved by the council; or

(b) otherwise previously authorised by the council; or

(c) if not so authorised, necessarily incurred in circumstances of emergency:

Provided that—

(i) any expenditure on salaries, wages and other recurring annual expenditure prior to the approval of estimates by the council may be authorised in accordance with standing orders or by resolution of the council, but any other expenditure under paragraph (b) of this subsection shall not be authorised by the council except on consideration of a report thereon by the finance committee of the council; and

(ii) any expenditure under paragraph (c) of this subsection shall forthwith be reported to the appropriate committee and to the finance committee of the council and as soon as practicable thereafter reported by the finance committee to the council with a view to being approved by the council.

(4) A county council may make standing orders for the purpose of carrying the provisions of this section into effect, so however that such orders shall not be inconsistent with the provisions of any enactment with respect to matters to which this section relates.