Local Government (Scotland) Act 1973

Funds, revenue and expenses S

93 General fund. S

(1) Every local authority shall have a general fund and, subject to subsection (2) below—

(a) all sums received by or on behalf of the authority shall be paid into that fund;

(b) all fees, commissions, discounts allowed on payment of accounts and expenses payable to or recovered by any officer of a local authority in respect of any business relating to the authority whether by reason of his office or otherwise shall be accounted for and paid into that fund;

and all sums payable by the authority shall be paid out of that fund.

(2) Subsection (1)

above shall not apply to sums received or payable—

(a) which relate to funds or property held by a local authority as trustees for any purpose under any deed of trust or other instrument;

(b) which, in the case of an islands or district council, relate to the common good of the islands area or district, as the case may be;

(c) with respect to which it is otherwise provided in any other provision of this Act or in any other enactment.

Modifications etc. (not altering text)

C1 S. 93 applied (temp. from 6.4.1995 until 1.4.1996) by S.I. 1995/789, art. 2, Sch. para. 3

94 Capital expenses. S

(1) It shall not be lawful for a local authority to incur any liability to meet capital expenses except with the consent of the Secretary of State, and the Secretary of State may, if he thinks fit, give his consent for the purposes of this section—

(a) subject to such conditions as may be specified in the consent;

(b) in relation to such project, or to such programme of works, or to such class of works, or to such amount, as may be so specified;

(c) in relation to expenses to be met by the authority within such financial year as may be so specified.

[F1 (1A) The giving of approval by a local authority as a Passenger Transport Authority to any proposal for expenditure referred to in section 15(1)(c) of the Transport Act 1968 shall be deemed for the purposes of this section to be an incurring of liability by the authority to meet capital expenses.]

[F2 (1B) The Secretary of State may—

(a) withdraw, or vary the terms of, a consent which he has, under subsection (1) above, given; or

(b) withdraw or vary any condition to which the giving of such consent was subject,

[F3 : Provided that, where the local authority have, by binding contract, incurred any liability to which the consent relates, a withdrawal or variation which would, but for this proviso, have the effect of rendering performance of an obligation under such contract impossible shall apply only to the extend (if any) that it does not have that effect.]]

(2) In this section [F4 “capital expenses” means any expenses which are to be charged to a capital account or which are otherwise of a capital nature irrespective of how they are financed.]

[F5 (3) The Secretary of State may by order (either or both)—

(a) amend the definition of “capital expenses” in subsection (2) above;

[F6 (b) provide that subsection (1) above shall, in the same manner as it applies to liabilities incurred in relation to capital expenses, apply to such other liabilities incurred in relation to a lease (or other contract, or arrangement, of a like nature) as may be specified in the order and, for the purposes of such application, prescribe a method for assigning a capital value to those other liabilities and prescribe circumstances in which such other liabilities shall be taken to arise.]

(4) An order made under subsection (3) above shall have no effect until approved by resolution of each House of Parliament.]

Textual Amendments

F1 S. 94(1A) added by Local Government (Scotland) Act 1975 (c. 30), Sch. 6 Pt. II para. 47

F2 S. 94(1B) inserted by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c.23), s. 26(a)

F3 S. 94(1B) proviso substituted for words by Local Government and Planning (Scotland) Act 1982 (c.43), Sch. 3 para. 17(a)

F4 Definition substituted by S.I. 1987/943, reg. 2

F5 S. 94(3)(4) added by Local Government (Miscellaneous Provisions) (Scotland) Act 1981 (c. 23), s. 26(b)

F6 S. 94(3)(b) substituted by Local Government and Planning (Scotland) Act 1982 (c. 43), Sch. 3 para. 17(b)

Modifications etc. (not altering text)

C2 S. 94 modified by Transport Act 1985 (c. 67, SIF 126), ss. 77(1), 140

C3 S. 94 modified by Airports Act 1986 (c. 31, SIF 9), ss. 23(1), 85(4)

C4 S. 94 (except subsection 1A) applied (temp. from 6.4.1995 until 1.4.1996) by S.I. 1995/789, art. 2, Sch. para. 3

95 Financial administration. S

Without prejudice to section 69 of this Act, every local authority shall make arrangements for the proper administration of their financial affairs and shall secure that the proper officer of the authority has responsibility for the administration of those affairs.

Modifications etc. (not altering text)

C5 S. 95 applied (temp. from 6.4.1995 until 1.4.1996) by S.I. 1995/789, art. 2, Sch. para. 3