PART 3 JOINT BOARDS

10 Abstract accounts and certified abstract accounts
1 At the same time as the officer of the accounting authority submits copies of the abstract account to the accounting authority in accordance with regulation 4(1) of the Local Authority Accounts (Scotland) Regulations 1985 (as applied by article 7(1)(a)(ii)), the officer must send a copy of it—
(a) where the joint board in question was a joint police board, to the Scottish Police Authority and each constituent local authority corresponding to the joint board in question; and
(b) where the joint board in question was a joint fire and rescue board, to the Scottish Fire and Rescue Service and each constituent local authority corresponding to the joint board in question.
2 At the same time as the accounting authority causes each certified abstract of account and each report received under section 102(1) of the 1973 Act to be laid before a meeting of the accounting authority in accordance with regulation 6(1) of the Regulations mentioned in paragraph (1), the accounting authority must send a copy of each certified abstract of account and report—
(a) in relation to a joint police board, to the Scottish Police Authority and each constituent local authority corresponding to the joint board in question; and
(b) in relation to a joint fire and rescue board, to the Scottish Fire and Rescue Service and each constituent local authority corresponding to the joint board in question.
1973 c.65. As amended by the Local Government in Scotland Act 2003 (asp 1), section 56.