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Local Government (Scotland) Act 1973
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Changes over time for: Section 96
Changes to legislation:
Local Government (Scotland) Act 1973, Section 96 is up to date with all changes known to be in force on or before 11 November 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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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 7 para. 7(3) inserted by 1989 c. 42 Sch. 11 para. 36
96 Accounts and audit.S
(1)Every local authority shall keep accounts of all transactions relating to all funds of the authority and, subject to any provision contained in regulations made under section 105 of this Act, the accounts of the general fund of a local authority shall comprise such current, capital and borrowing accounts as may be necessary for the purpose of distinguishing transactions for different purposes.
(2)All accounts of a local authority shall be made up in respect of each financial year.
(3)Every local authority shall, in addition to preparing accounts in respect of any financial year, prepare in duplicate an abstract of the accounts for that year.
(4)The accounts of every local authority in respect of any financial year shall be audited by a professional accountant, who is either [F1a member of the staff of Audit Scotland] or is an approved auditor appointed by the Commission in accordance with the provisions of this Part of this Act.
[F2(5)The financial year of a local authority shall be the period of twelve months ending with 31st March F3. . .; and references in this Act and in any other enactment (whether passed or made before or after the passing of this Act) to the financial year of a local authority shall be construed in accordance with the provisions of this subsection.
(6)The Secretary of State may by order make provision amending, repealing or revoking, with or without savings, any enactment which is inconsistent with or superseded by subsection (5) above; but no order under this subsection shall have effect unless it is approved by a resolution of each House of Parliament.]
Textual Amendments
F1Words in s. 96(4) substituted (1.4.2000) by 2000 asp 1, s. 26, Sch. 4 para. 3(2); S.S.I. 2000/10, art. 2(3)
F2S. 96(5)(6) substituted for s. 96(5) by Local Government (Scotland) Act 1975 (c. 30), s. 18
F3Words in s. 96(5) repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1995/702, art. 3(e), Sch. 1
Modifications etc. (not altering text)
C1Ss. 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.
C2S. 96(1)(2)-(4) applied (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 107, Sch. 11 Pt. III para. 25.
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