http://www.legislation.gov.uk/ukpga/1973/65/section/102Local Government (Scotland) Act 1973An Act to make provision with respect to local government and the functions of local authorities in Scotland; to amend Part II of the Transport Act 1968; and for connected purposes.1984-01-01texttext/xmlenStatute Law Database2025-08-12Expert Participation2025-08-01 Part VII Finance Accounts and audit Reports to Commission by Controller of Audit.1021The Controller of Audit may and, if so required by the Commission, shall make reports to the Commission with respect to—athe accounts of local authorities audited under this Part of this Act;bany matters arising from the accounts of any of those authorities or from the auditing of those accounts being matters that the Controller considers should be considered by the local authority or brought to the attention of the public;cthe performance by a local authority of their duties under Part 1 (best value and accountability) ... of the Local Government in Scotland Act 2003 (asp 1) and Part 2 of the Community Empowerment (Scotland) Act 2015 (community planning) .2The Controller of Audit shall send a copy of a report made under subsection (1) above to—aany local authority named in the report; andbany other person the Controller thinks fit.2AA local authority shall, forthwith upon their receiving a copy of a report sent to them under subsection . . . (2) above, supply a copy of that copy report to each member of the authority and make additional copies available for public inspection.3Without prejudice to subsection (1)above, if the Controller of Audit, having considered any matter arising out of the auditing under this Part of this Act of the accounts of any local authority and having made such further inquiries (if any) as he may think fit—ais of the opinion—ithat any item of account is contrary to law, oriithat there has been a failure on the part of any person to bring into account any sum which ought to have been brought into account, oriiithat any loss has been incurred or deficiency caused by the negligence or misconduct of any person or by the failure of the authority to carry out any duty imposed on them by any enactment; orbis of the opinion that any sum which ought to have been credited or debited to one account of the authority has been credited or, as the case may be, debited to another account of the authority; andcis not satisfied that the authority has taken or is taking such steps as may be necessary to remedy the matter;he may make to the Commission a special report with respect to the said accounts, setting forth his opinion as aforesaid and the grounds thereof.3ANo such special report shall, however, be so made unless—athe authority; andbany person named or referred to in the report—ias being to blame in connection with an item of account being contrary to law; oriiwhose failure, negligence or misconduct is a subject of the report,has been given a copy of the proposed report and an opportunity to make representations to the Controller on the proposed report and on any of the matters dealt with in it.4The Controller of Audit shall, on making a special report under subsection (3) above with respect to the accounts of any local authority, forthwith send a copy of that special report—ato that authority;bto any officer of the authority who may be concerned;cif the matter raised by the special report has been made the subject of objection under section 101 of this Act, to the person making that objection;dto any other person who in his opinion may be affected thereby.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 102(1)(2) substituted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 56, 62(2); S.S.I. 2003/134, art. 2(1), SchS. 102(2A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:2), s. 185(b)Words in s. 102(2A) repealed (1.8.2010) by Public Services Reform (Scotland) Act 2010 (asp 8), ss. 129, 134; S.S.I. 2010/221, art. 3(2), Sch.Words in s. 102(3) substituted (4.1.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 92(26); S.I. 1994/2850, art. 3(c)(Vii)Word in s. 102(3) substituted (1.1.2002) by 2000 asp 7, s. 33(1)(a); S.S.I. 2001/474, art. 3 (subject to transitional provision in art. 4)S. 102(3A) inserted (1.1.2002) by 2000 asp 7, s. 33(1)(b); S.S.I. 2001/474, art. 3 (subject to transitional provision in art. 4)S. 102(5) repealed (1.4.2000) by 2001 asp 1, s. 26, Sch. 4 para. 3(9)(b); S.S.I. 2000/10, art. 2(3)Pt. VII (ss. 93-122) modified by S.I. 1975/930, regs. 2, 3 and Water (Scotland) Act 1980 (c. 45), s. 48(1)Pt. VII (ss. 93-122) extended by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25(2), Sch. 5 Pt. II para. 22(b)Pt. VII (ss. 93-122) applied and power to modify conferred (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 107, Sch. 11 Pt. II para. 23(b).Pt. VII (ss. 93-122) extended (6.3.1992) by Local Government Act 1992 (c. 19), s. 29(1).Pt. VII (ss. 93-122) applied (27.5.1997) by 1997 c. 8, ss. 261(3)(4), 278(2)Ss. 96-102 modified (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Supplementary, Transitional, Transitory and Saving Provisions) Order2013 (S.S.I. 2013/121), arts. 1(1), 7, sch.Words in s. 102(1)(c) repealed (20.12.2016) by Community Empowerment (Scotland) Act 2015 (asp 6), s. 142(1), sch. 4 para. 5(c)(i); S.S.I. 2016/410, art. 2(a)Words in s. 102(1)(c) inserted (20.12.2016) by Community Empowerment (Scotland) Act 2015 (asp 6), s. 142(1), sch. 4 para. 5(c)(ii); S.S.I. 2016/410, art. 2(a)