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Local Government (Scotland) Act 1973
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Version Superseded: 01/04/2000
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100 Auditor’s right of access to documents.S
(1)An auditor shall have a right of access at all reasonable times to all such documents relating to the accounts of a local authority [F1or health service body] it appears to him to be necessary to examine for the purpose of auditing those accounts under this Part of this Act and shall be entitled to require from any officer of that authority [F1or body]or any other person holding or accountable for any such document such information and explanation as he thinks necessary for the said purpose and, if he thinks it necessary for providing any such information or explanation, to require any such officer or other person to attend before him in person and produce any such documents.
[F2(1A)In the case of a recognised fund-holding practice, the reference in subsection (1) above to documents includes a reference to documents relating to all the accounts and records of the members of the practice, whether or not relating to an allotted sum.]
[F3(1B)Without prejudice to subsection (1) above, the auditor shall be entitled to require any officer, former officer, member or former member of an authority or bodywhose accounts are required to be audited in accordance with this Part of this Act to give him such information or explanation as he thinks necessary for the purposes of the audit and, if he thinks it necessary, to require any of the persons mentioned above to attend before him in person to give the information or explanation.]
(2)Without prejudice to [F4subsections (1) and (1B)] above, every local authority [F5 and health service body]shall provide an auditor with every facility and all information which he may reasonably require for the purpose of auditing their accounts.
(3)If any person wilfully or negligently fails to comply with any requirement of an auditor under subsection (1) [F6or (1B)] above, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding [F7level 3 on the standard scale]. . ..
Textual Amendments
F1Words in s. 100(1) inserted (1.4.1995) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 36(1), Sch. 7 para. 7(2); S.I. 1994/2658, art. 4(a)
F2S. 100(1A) inserted (1.4.1995) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 36(1), Sch. 7 para. 7(3); S.I. 1994/2658, art. 4(a)
F3S. 100(1B) inserted (1.4.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 92(25)(a); S.I. 1995/702, art. 3(d)(ii)
F4Words in s. 100(2) substituted (1.4.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 92(25)(b); S.I. 1995/702, art. 3(d)(ii)
F5Words in s. 100(2) inserted (1.4.1995) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 36(1), Sch. 7 para. 7(4); S.I. 1994/2658, art. 4(a)
F6Words in s. 100(3) inserted (1.4.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 92(25)(c)(i); S.I. 1995/702, art. 3(d)(ii)
F7Words substituted by virtue of Criminal Procedure (Scotland) Act 1975 (c. 21), ss. 289F, 289G (as inserted by Criminal Justice Act 1982 (c. 48), s. 54)
Modifications etc. (not altering text)
C1S. 100 applied (temp.from 6.4.1995 until 1.4.1996) by S.I. 1995/789, art. 2, Sch. para. 3
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