PART 3JOINT BOARDS

Closure of accounts etc.7

1

In respect of each joint board, the accounting authority mentioned in column 2 of the Tables in the Schedule corresponding to that joint board and its officers must, in relation to the accounts and reports for any period ending before 1st April 2013, discharge—

a

any functions under—

i

sections 96 to 102, 103A to 103J and 118 of the 1973 Act7;

ii

the Local Authority Accounts (Scotland) Regulations 19858; and

iii

sections 3 to 5, 12 and 13 of the Local Government in Scotland Act 20039,

which would have fallen to be discharged on or after that date by that joint board or its officers; and

b

any such functions which fell to be discharged before that date but which have not been discharged.

2

As respects anything falling to be done on or after 1st April 2013 in relation to the accounts referred to in paragraph (1), the provisions referred to in that paragraph have effect as if those accounts were the accounts of the accounting authority, but—

a

the documents to which an auditor has the right of access under subsection (1) of section 100 of the 1973 Act10 include any documents relating to the joint board in question which are in the possession of—

i

any constituent local authority corresponding to that joint board;

ii

where the joint board in question was a joint police board, the Scottish Police Authority;

iii

where the joint board in question was a joint fire and rescue board, the Scottish Fire and Rescue Service;

b

the persons who may be required to give information under that subsection include any person who was an officer of the joint board in question, or an officer of a corresponding constituent local authority with knowledge of the joint board’s functions, at any time during the period to which the accounts relate; and

c

the references in subsection (3) of section 101 of the 1973 Act to any officer include any person who was an officer of the joint board in question, or an officer of a corresponding constituent local authority with knowledge of the joint board’s functions, at any time during the period to which the accounts relate.