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Local Government in Scotland Act 2003

Section 12 – Proper accounting practice

35.Section 12(1) places local authorities under a duty to observe proper accounting practice. Subsection (2) specifies the sources, statutory and otherwise, to which local authorities should have regard in fulfilling their duty under the section. Subsection (3) indicates how local authorities should set out to resolve any conflict between these sources.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.


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