Local Government in Scotland Act 2003
2003 asp 1
The Act – Section by Section
Part 1 - Best Value and Accountability
Section 12 – Proper accounting practice
35.Section 12(1) places local authorities under a duty to observe proper accounting practice. Subsection (2) specifies the sources, statutory and otherwise, to which local authorities should have regard in fulfilling their duty under the section. Subsection (3) indicates how local authorities should set out to resolve any conflict between these sources.
- Previous
- Explanatory Notes Table of contents
- Next