Search Legislation

Local Government (Scotland) Act 1973

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

Local Government (Scotland) Act 1973, Section 97 is up to date with all changes known to be in force on or before 21 April 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

97 Establishment of Commission for Local Authority Accounts in Scotland.S

(1)There shall be established a body, to be known as the [F1Accounts Commission for Scotland] (hereafter in this Part of this Act referred to as “the Commission”), which shall consist of such number of members, not being more than [F2twelve]or less than [F2six], as the Secretary of State may determine, and the members shall be appointed by the Secretary of State after consultation with such associations of local authorities F3. . . as appear to him to be concerned and with such other organisations or persons as he may think appropriate.

(2)The Commission shall have the following functions, that is to say—

(a)securing the audit of all accounts of

[F4(i)]local authorities

F5[F6(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(iii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(iv). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(v). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

in accordance with the provisions of this Part of this Act;]

(b)considering all reports made in accordance with the said provisions and investigating all matters raised by any such report;

(c)making recommendations to the Secretary of State and to local authorities F8. . . in accordance with the said provisions; . . . F9

(d)advising the Secretary of State on any matter relating to the accounting of local authorities F10. . . which he may refer to them for advice [F11and

(e)functions conferred by sections 97A and 97B of this Act.]

[F12(2AA)Any function of the Commission may be exercised on behalf of the Commission by any person (whether or not a member of the staff of Audit Scotland) authorised by the Commission to do so.

(2AB)Subsection (2AA) above does not apply in relation to the following functions—

(a)considering reports in pursuance of subsection (2)(b) above,

(b)appointing an auditor under subsection (6) below,

(c)deciding who is to audit any account, or class of account, in pursuance of this Part of this Act,

(d)deciding whether to undertake or promote a study under section 97A or 105A of this Act.

(2AC)Subsections (2AA) and (2AB) above do not affect the responsibility of the Commission for the exercise of their functions.]

F13(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14(2B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)The Secretary of State may, after consultation with the Commission, with such associations of local authorities F15. . . as appear to him to be concerned and with such other organisations or persons as he may think appropriate, give to the Commission directions of a general character as to the discharge of their functions and the Commission shall give effect to any direction so given.

(4)There shall be a Controller of Audit who shall be appointed by the Commission after consultation with, and subject to the approval of, the Secretary of State F16. . ..

[F17(4AA)The Controller of Audit shall, by virtue of appointment as such, be a member of the staff of Audit Scotland unless that person is also the Auditor General for Scotland.]

(4A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(4B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(4C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(4D). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F19(4E)The Secretary of State may supply to the Commission any information held by him which relates to housing benefit or council tax benefit and which appears to him to be relevant to the exercise of any of the functions of the Commission.]

(5)The provisions of Schedule 8 to this Act shall have effect in relation to the Commission.

(6)In this Part of this Act “auditor” includes [F20(a)] the Controller of Audit, [F20(b)][F21members of the staff of Audit Scotland], being professional accountants, and [F20(c)] . . . auditors appointed by the Commission for the purpose of conducting audits or, as the case may be, a particular audit, under this Part of this Act, F22 . . . F23. . .

F24(6A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F25(7)A person shall not be appointed as auditor by the Commission under subsection (6) above unless–

(a)he is eligible for appointment as a [F26statutory auditor under Part 42 of the Companies Act 2006] ; or

[F27(b)he is a member of a body of accountants established in the United Kingdom or another EEA State.]]

[F28(7A)In subsection (7), “EEA State” means a member State, Norway, Iceland or Lichtenstein.]

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F2Words in s. 97(1) substituted (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(a); S.S.I. 2000/10 (c.1), art. 2(3)

F3Words in s. 97(1) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(a); S.S.I. 2000/10 (c. 1), art. 2(3)

F6S. 97(2)(a)(ii)(iv)(v) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(b); S.S.I. 2000/10 (c. 1), art. 2(3)

F7S. 97(2)(a)(iii) repealed (1.10.1999) by 1999 c. 8, ss. 65, Sch. 5; S.S.I. 1999/90, art. 2 Sch. 2

F8Words in s. 97(2)(c) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(b); S.S.I. 2000/10 (c.1), art. 2(3)(b)

F10Words in s. 97(2)(d) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(b); S.S.I. 2000/10 (c.1), art. 2(3)

F11Word “and” and s. 97(2)(e) added by Local Government Act 1988 (c. 9, SIF 81:1, 2), s. 35(2)

F12S. 97(2AA-2AC) inserted (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(c); S.S.I. 2000/10 (c.1), art. 2(3)

F14S. 97(2B) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(d); S.S.I. 2000/10 (c.1), art. 2(3)(d)

F15Words in s. 97(3) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(e); S.S.I. 2000/10 (c.1), art. 2(3)

F16Words in s. 97(4) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(f); S.S.I. 2000/10 (c.1), art. 2(3)

F17S. 97(4AA) inserted (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(g); S.S.I. 2000/10 (c.1), art. 2(3)

F18S. 97(4A)-(4D) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(h); S.S.I. 2000/10 (c.1), art. 2(3)

F19S. 97(4E) inserted (1.7.1997) by 1997 c. 47, s. 7(2); S.I. 1997/1577, art. 2, Sch.

F21Words in 97(6) substituted (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(i); S.S.I. 2000/10 (c.1), art. 2(3)

F22Words in s. 97(6) omitted (1.10.1991) by virtue of S.I. 1991/1997, reg. 2, Sch. para. 23(a) (with reg. 4).

F23Words in S. 97(6) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(i); S.S.I. 2000/10 (c.1), art. 2(3)

F24S. 97(6A) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(3)(j); S.S.I. 2000/10 (c.1), art. 2(3)

F25S. 97(7) substituted (1.10.1991) by S.I. 1991/1997, reg. 2, Sch. para. 23(b) (with reg. 4).

F27S. 97(7)(b) substituted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 53(1), 62(2); S.S.I. 2003/134, art. 2(1), Sch.

Modifications etc. (not altering text)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources