Part VII

Finance

Accounts and audit

Action by Commission on receipt of special reports
103B
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.
Ss. 103(A)-(J) inserted (1.1.2002) by 2000 asp 7, s. 33(3); S.S.I. 2001/474 art. 3 (subject to transitional provisions in art. 4)
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. 103A-103J 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.