Allotments (Scotland) Act 1892

10 Expenses and receipts.

(1) All expenses incurred by a local authority under this Act, including allowances to officers of such authority for duties under this Act, shall be defrayed as if they were expenses incurred for water supply under the provisions of the Public Health (Scotland) Acts, and such expenses shall in the case of a county be charged to the district within which is situated the parish on account of which the land was acquired.

(2) All sums received by a local authority in respect of any land acquired under this Act, otherwise than from any sale or exchange, shall be applied in aid of the expenses incurred by them in respect of such land, and so far as they are not required for the payment of those expenses, shall be applied in aid of the expenses above in this section mentioned, and in the case of a county shall be credited to the district committee of the district within which is situated the parish on account of which the land was acquired.

(3) The local authority may borrow for the purposes of acquiring, improving, and adapting land under this Act in like manner and subject to the like conditions as for the purpose of defraying the above-mentioned expenses; and all sums payable by the local authority in respect of principal or of interest on any money so borrowed shall be defrayed in manner provided by this section respecting expenses incurred under this Act in respect of such land.

(4) The provisions of the Public Health (Scotland) Acts, relating to borrowing by a local authority for water supply, and sections three and four of the Public Health (Scotland) Act, 1867, [38 & 39 Vict. c. 74.] Amendment Act, 1875, relating to loans by the Public Works Loan Commissioners to a local authority, shall apply to a loan for the purposes of this Act to a local authority under this Act in like manner as if they were herein re-enacted and with the necessary variations made applicable thereto.

(5) Separate accounts shall be kept of the receipts and expenditure under this Act of the local authority and their officers (including the allotment managers) acting under this Act, and such accounts shall be audited in like manner, and with the like incidents and consequences as the accounts of the other receipts and expenditure of the local authority and their officers.