Local Government in Scotland Act 2003

54 Accounts Commission’s and auditor’s powers to obtain information from persons other than local authorities etc.

(1) In section 97B(1) (power of Accounts Commission to require the furnishing of information and documents) of the 1973 Act—

(a) after “require”, where first occurring, there is inserted “(a)”; and

(b) after “body”, where secondly occurring, there is inserted “;

(b) any person who, by arrangement or agreement with any such body, is discharging any function of the body,”.

(2) In section 100 (auditor’s right of access to documents) of that Act—

(a) in subsection (1B)—

(i) after “Act” there is inserted “and any person who, by arrangement or agreement with the authority or body, is discharging any function of the authority or body”; and

(ii) at the end there is inserted “or, where that person is a body corporate, to require that person to appoint a representative to attend before the auditor for that purpose.”;

(b) in subsection (2), at the end, there is inserted “and every person who, by arrangement or agreement with a local authority, is discharging any function of the authority shall make that provision for the purpose of the auditing of the authority’s accounts.”.