Part VIIS Finance

Modifications etc. (not altering text)

Accounts and auditS

102 Reports to Commission by Controller of Audit.S

[F1(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) F2... of the Local Government in Scotland Act 2003 (asp 1) [F3and Part 2 of the Community Empowerment (Scotland) Act 2015 (community planning)] .

(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.]

[F4(2A)A local authority shall, forthwith upon their receiving a copy of a report sent to them under subsection F5. . . (2) above, supply a copy of that copy report to each member of the authority and make additional copies available for public inspection.]

(3)Without prejudice to subsection (1)

above, if the Controller of Audit, having considered [F6any matter arising out of the auditing] under this Part of this Act of the accounts of any local authority and having made such further inquiries (if any) as he may think fit—

(a)is of the opinion—

(i)that any item of account is contrary to law, or

(ii)that there has been a failure on the part of any person to bring into account any sum which ought to have been brought into account, or

(iii)that any loss has been incurred or deficiency caused by the negligence or misconduct of any person or by the failure of the authority to carry out any duty imposed on them by any enactment; or

(b)is of the opinion that any sum which ought to have been credited or debited to one account of the authority has been credited or, as the case may be, debited to another account of the authority; and

(c)is not satisfied that the authority has taken or is taking such steps as may be necessary to remedy the matter;

he [F7may] make to the Commission a special report with respect to the said accounts, setting forth his opinion as aforesaid and the grounds thereof.

[F8(3A)No such special report shall, however, be so made unless—

(a)the authority; and

(b)any person named or referred to in the report—

(i)as being to blame in connection with an item of account being contrary to law; or

(ii)whose failure, negligence or misconduct is a subject of the report,

has been given a copy of the proposed report and an opportunity to make representations to the Controller on the proposed report and on any of the matters dealt with in it.]

(4)The Controller of Audit shall, on making a special report under subsection (3) above with respect to the accounts of any local authority, forthwith send a copy of that special report—

(a)to that authority;

(b)to any officer of the authority who may be concerned;

(c)if the matter raised by the special report has been made the subject of objection under section 101 of this Act, to the person making that objection;

(d)to any other person who in his opinion may be affected thereby.

F9(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 102(1)(2) substituted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 56, 62(2); S.S.I. 2003/134, art. 2(1), Sch

F6Words in s. 102(3) substituted (4.1.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 92(26); S.I. 1994/2850, art. 3(c)(Vii)

F7Word in s. 102(3) substituted (1.1.2002) by 2000 asp 7, s. 33(1)(a); S.S.I. 2001/474, art. 3 (subject to transitional provision in art. 4)

F8S. 102(3A) inserted (1.1.2002) by 2000 asp 7, s. 33(1)(b); S.S.I. 2001/474, art. 3 (subject to transitional provision in art. 4)

F9S. 102(5) repealed (1.4.2000) by 2001 asp 1, s. 26, Sch. 4 para. 3(9)(b); S.S.I. 2000/10, art. 2(3)

Modifications etc. (not altering text)