Local Government (Scotland) Act 1973

105 Regulations as to accounts

(1) The Secretary of State may by regulations under this section make such provision as appears to him to be necessary or expedient for the purpose of rendering sections 96 to 104 of this Act of full effect and, without prejudice to the foregoing generality, such regulations may contain provisions with respect to the following matters, that is to say—

(a) the form, preparation, keeping and authentication of the accounts of local authorities and of any abstract of such accounts;

(b) the date in each year before which such accounts and abstract are to be authenticated on behalf of a local authority;

(c) the deposit by a local authority, within such period as may be specified in the regulations, of copies of such abstract at the offices of the authority or at any other place, and the publication by the authority of information with respect to such accounts;

(d) the exercise, within such period as may be specified in the regulations, of the rights of inspection and objection conferred by section 101 of this Act in relation to any such abstract and accounts, and the steps to be taken by a local authority for informing persons of those rights;

(e) the giving of public notice by a local authority of any order made in relation to them by the Secretary of State under section 104(1) of this Act.

(2) Before making regulations under this section, the Secretary of State shall consult with such associations of local authorities as appear to him to be concerned.

(3) If any person wilfully or negligently contravenes any provision of any regulations made under this section, contravention of which is declared by the regulations to be an offence, he shall be guilty of an offence and shall be liable on summary conviction, in the case of a first offence, to a fine not exceeding £20, and, in the case of a second or subsequent offence, to a fine not exceeding £50.

(4) A statutory instrument containing regulations made by the Secretary of State under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.