Local Government Act 1972

115 Accountability of officers.E+W

(1)Every officer employed by a local authority, whether under this Act or any other enactment, shall at such times during the continuance of his office or within three months after ceasing to hold it, and in such manner as the local authority direct, make out and deliver to the authority, or in accordance with their directions, a true account in writing of all money and property committed to his charge, and of his receipts and payments, with vouchers and other documents and records supporting the entries therein, and a list of persons from whom or to whom money is due in connection with his office, showing the amount due from or to each.

(2)Every such officer shall pay all money due from him to the proper officer of the local authority or in accordance with their directions.

Modifications etc. (not altering text)

C3S. 115 modified (7.8.1991) by S.I. 1991/1773, art. 8(2), Sch. 2.

S. 115: certain functions transferred (7.8.1991) by S.I. 1991/1773, art. 8, Sch. 2

C4S.115 modified (10.1.1992) by S.I. 1991/2913, art. 8(2), Sch. 2.

S.115: certain functions transferred (10.1.1992) by S.I. 1991/2913, art. 8, Sch. 2.

S. 115 extended (5.7.1994) by 1994 c. 19, ss. 39(2), 66(2)(b), Sch. 13 para. 19(b) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2))

S. 115 modified (1.4.1995) by S.I. 1995/401, art. 18, Sch. para. 1(b)

S. 115 extended (19.9.1995) by 1995 c. 25, ss. 63(5), 125(2), Sch. 7 para. 13(6) (with ss. 7(6), 115, 117, Sch. 8 para. 7)

S. 115 applied (temp. from 4.5.1995 to 31.3.1996) by S.I. 1995/1042, art. 4(1)

S. 115 applied (with modifications) (5.12.1995) by S.I. 1995/3132, art. 2, Sch. para. 24; S.I. 1995/3133, art. 2, Sch. para. 24; S.I. 1995/3127, art. 2, Sch. para. 24; S.I. 1995/3131, art. 2, Sch. para. 24

S. 115 applied (with modifications) (11.12.1995) by S.I. 1995/3218, art. 2, Sch. para. 25; S.I. 1995/3229, art. 2, Sch. para. 25; S.I. 1995/3230, art. 2, Sch. para. 25

S. 115 applied (4.3.1996) by S.I. 1996/263, reg. 10(1)

S. 115 applied (with modifications) (20.11.1996) by S.I. 1996/2912, art. 2, Sch. para. 24; S.I. 1996/2916, art. 2, Sch. para. 24; S.I. 1996/2917, art. 2, Sch. para. 24; S.I. 1996/2918, art. 2, Sch. para. 24; S.I. 1996/2919, art. 2, Sch. para. 24; S.I. 1996/2920, art. 2, Sch. para. 24; S.I. 1996/2921, art. 2, Sch. para. 24; S.I. 1996/2922, art. 2, Sch. para. 24; S.I. 1996/2923, art. 2, Sch. para. 24; S.I. 1996/2924, art. 2 Sch. para. 24

S. 115: power conferred to make provisions about matters of the kind dealt with in this section (1.9.1997) by 1997 c. 50, s. 44(1), Sch. 4(a)(vi); S.I. 1997/1930, art. 2(1)(2)(m)