- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (28/02/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/1995
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Local Government (Scotland) Act 1973, Section 100 is up to date with all changes known to be in force on or before 11 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)An auditor shall have a right of access at all reasonable times to all such documents relating to the accounts of a local authority [F1or health service body] as it appears to him to be necessary to examine for the purpose of auditing those accounts under this Part of this Act and shall be entitled to require from any officer of that authority [F2or body] or any other person holding or accountable for any such document such information and explanation as he thinks necessary for the said purpose and, if he thinks it necessary for providing any such information or explanation, to require any such officer or other person to attend before him in person and produce any such documents.
[F3(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.]
(2)Without prejudice to subsection (1) above, every local authority [F4and health service body] shall provide an auditor with every facility and all information which he may reasonably require for the purpose of auditing their accounts.
(3)If any person wilfully or negligently fails to comply with any requirement of an auditor under subsection (1) above, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding [F5level 3 on the standard scale] and to an additional fine not exceeding £20 for each day on which the offence continues after conviction thereof.
Textual Amendments
F1Words inserted (prosp.) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), ss. 36(1), 67(2), Sch. 7 para. 7(2)(a)
F2Words inserted (prosp.) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), ss. 36(1), 67(2), Sch. 7 para. 7(2)(b)
F3S. 100(1A) inserted (prosp.) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), ss. 36(1), 67(2), Sch. 7 para. 7(3)
F4Words inserted (prosp.) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), ss. 36(1), 67(2), Sch. 7 para. 7(4)
F5Words substituted by virtue of Criminal Procedure (Scotland) Act 1975 (c. 21), ss. 289F, 289G (as inserted by Criminal Justice Act 1982 (c. 48), s. 54)
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