C1Part VII Finance
Accounts and audit
99 General duties of auditors.
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.
F1c
that the local authority has made proper arrangements for securing economy, efficiency and effectiveness in its use of resourcesF2and
F2d
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.
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)