Part VII

Finance

Accounts and audit

General duties of auditors.
99
1
In auditing the accounts of any local authority . . .under this Part of this Act, an auditor shall, by examination of the accounts and otherwise, satisfy himself that—
a
the accounts have been prepared in accordance with regulations made under section 105 of this Act . . . and comply with the requirements of all other enactments and instruments applicable to the accounts; and comply with the requirements of all other enactments and instruments applicable to the accounts;
b
proper accounting practices have been observed in the preparation of the accounts.
c
that the local authority
. . . has made proper arrangements for securing
best value and is complying with its duties under
Part 2 of the Community Empowerment (Scotland) Act 2015 (community planning)
.
and
d
in a case where that body are required to publish information in pursuance of a direction under section 1 of the Local Government Act 1992 (publication of performance information), that body have made such arrangements for collecting and recording the information, and for publishing it, as are required for the performance of their duties under that section.
2
In subsection (1) above, the references to best value and arrangements for securing it are references to best value within the meaning of section 1 of the Local Government in Scotland Act 2003 (asp 1) and the arrangements for securing it which are to be made under that section.
S. 99 renumbered (1.4.2003) as s. 99(1) by Local Government in Scotland Act 2003 (asp 1), ss. 55(1), 62(2); S.S.I. 2003/134, art. 2(1), Sch.
Words in s. 99 repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(6)(a); S.S.I. 2000/10, art. 2(3)
Words in s. 99(a) repealed (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(6)(b); S.S.I. 2000/10, art. 2(3)
S. 99: "paragraph (b)" modified (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), {ss. 12)}, 62(2); S.S.I. 2003/134, art. 2(1), Sch.
S. 99(c) added by Local Government Act 1988 (c. 9, SIF 81:1, 2), s. 35(4)
Words in s. 99(1)(c) substituted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 55(1), 62(2); S.S.I. 2003/134, art. 2(1), Sch.
S. 99(d) and word 'and' preceding it inserted (6.5.1992) by Local Government Act 1992 (c. 19), ss. 3(2), 30(2).
S. 99(2) inserted (1.4.2003) by Local Government in Scotland Act 2003 (asp 1), ss. 55(2), 62(2); S.S.I. 2003/134, art. 2(1), Sch.
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. 99(1)(c) substituted (20.12.2016) by Community Empowerment (Scotland) Act 2015 (asp 6), s. 142(1), sch. 4 para. 5(b); S.S.I. 2016/410, art. 2(a)