Part VII Finance
Accounts and audit
F1103B Action by Commission on receipt of special reports
(1)
On receiving a special report under section 102(3) of this Act from the Controller of Audit, the Commission may—
(a)
direct the Controller to carry out further investigations;
(b)
hold a hearing;
(c)
state a case on any question of law arising on the special report for the opinion of the Court of Session;
(d)
subject to subsections (2) and (3) below, do none of the above.
(2)
The Commission shall hold a hearing if requested to so in writing by—
(a)
the local authority which was sent a copy of the report under section 102(3A) of this Act;
(b)
any person, named or referred to in the report—
(i)
as being to blame in connection with an item of account being contrary to law;
(ii)
whose failure, negligence or misconduct is a subject of the report; or
(iii)
who was sent a copy of the report under section 102(3A) of this Act.
(3)
The Commission shall state a case under subsection (1)(c) above if directed to do so by the Court of Session.