SCHEDULES
SCHEDULE 7 Amendments relating to Audit of Accounts of Scottish Health Service Bodies
The Local Government (Scotland) Act 1973
I11
Part VII of the M1Local Government (Scotland) Act 1973 (finance) shall be amended in accordance with paragraphs 2 to 13 below.
F12
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I23
1
Section 97 (establishment of Commission for Local Authority Accounts in Scotland) shall be amended as follows.
2
In subsection (1)—
a
for the words “Commission for Local Authority Accounts in Scotland” there shall be substituted “Accounts Commission for Scotland”;
F2b
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F2c
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F2d
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F23
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F24
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F25
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F26
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F27
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F34
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F45
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F56
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7
1
Section 100 (auditor’s right of access to documents) shall be amended as follows.
F62
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3
After subsection (1) there shall be inserted the following subsection—
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.
F64
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F78
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F89
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F910
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F1011
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F1112
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13
In Schedule 8 (provisions as to the Commission), for the words “Commission for Local Authority Accounts in Scotland” in both places where they occur there shall be substituted “Accounts Commission for Scotland”.
The National Health Service (Scotland) Act 1978
14
1
Section 86 of the M2National Health Service (Scotland) Act 1978 (keeping and audit of accounts of certain Scottish health bodies) shall be amended as follows.
2
In subsections (1) and (1A), for the words “by auditors appointed by the Secretary of State” there shall be substituted “in accordance with Part VII of the Local Government (Scotland) Act 1973 by auditors appointed by the Accounts Commission for Scotland”.
3
After subsection (1B) there shall be inserted the following subsection—
1C
In such circumstances and to such extent as regulations made by the Secretary of State so provide, the requirement in subsection (1A)(a) to have accounts audited shall not apply to the accounts for any year of a recognised fund-holding practice if those accounts are submitted to a Health Board and summarised in the Board’s accounts.
4
Subsection (2) shall cease to have effect.
General amendment
15
Without prejudice to any express amendment made by this Act, for any reference in any enactment (including an enactment comprised in subordinate legislation) to the Commission for Local Authority Accounts in Scotland there shall be substituted a reference to the Accounts Commission for Scotland.