Local Authority Social Services Act 1970

8 Accounts of certain local authorities

(1) The council of a county borough may, if they think it convenient so to do, keep separate accounts of the sums received and expended by them in the exercise of their social services functions.

(2) Accounts kept under this section shall be made up and audited in like manner as the accounts of a county council.

(3) The enactments relating to the audit of accounts by a district auditor and to the matters incidental to such audit and consequential thereon shall have effect in relation to the accounts which the council of a county borough keep under this section as they have effect in relation to the accounts of a county council.

(4) The foregoing provisions of this section shall apply to the Common Council of the City of London and to accounts kept by that council under this section as they apply to the council of a county borough and to accounts kept by such a council thereunder.

(5) Section 49 of the [1948 c. 43.] Children Act 1948 (certain councils required to keep separate accounts of sums received and expended by them in exercising functions under the enactments relating to children and young persons) and, in so far as they relate to social services functions, section 55 (1) of the [1946 c. 81.] National Health Service Act 1946 (similar provision relating to functions of certain local health authorities) and section 59 of the [1948 c. 29.] National Assistance Act 1948 (similar provision relating to functions of certain councils under that Act) shall not apply to the council of a county borough who keep accounts under this section or, if the Common Council of the City of London keep accounts thereunder, to that council.

(6) Section 49 of the Children Act 1948 shall cease to apply to London borough councils.