Local Government (Scotland) Act 1947

199 Intimation of audit.

(1) Before each audit is completed the clerk of the local authority shall, after receiving from the auditor intimation of the times and places in this section mentioned, give at least fourteen days notice in a newspaper circulating in the area of the authority or in such other manner as the Secretary of State may approve—

(a) of the deposit of the abstract of accounts, required by the immediately succeeding section;

(b) of the name and address of the auditor;

(c) of the right of any ratepayer within the area of the authority to inspect the abstract of accounts during a period of seven days specified in the notice;

(d) of the time (being not less than two days after the expiration of the said period of seven days) by which objections may be lodged with the auditor; and

(e) of the time (being not less than two days after the time specified under paragraph (d) hereof) and the place (which shall be reasonably convenient to the ratepayers) at which the auditor will attend for the purpose of hearing Objections with respect to the accounts.

(2) If the clerk of a local authority fails to give notice in accordance with the provisions of the preceding subsection, the auditor, after fixing other times for the purposes mentioned in the said subsection, may himself give the notice required by the said subsection, and the authority shall reimburse the auditor for the expenses incurred by him in giving such notice.