Local Government (Scotland) Act 1973

102 Reports to Commission by Controller of Audit. S

(1) The Controller of Audit shall make to the Commission such reports as they may require with respect to the accounts of local authorities [F1 and health service bodies] audited under this Part of this Act and shall send a copy of any report so made to any local authority [F2 or health service body] which is named in that report [F3 and may send a copy of any report so made to any other person he thinks fit].

(2) Without prejudice to subsection (1) above, the Controller of Audit may make a report to the Commission on any matters arising out of or in connection with the accounts of a local authority in order that those matters may be considered by the local authority concerned or brought to the attention of the public, and shall send a copy of any report so made to any local authority which is named in that report [F3 and may send a copy of any report so made to any other person he thinks fit].

[F4 (2A) A local authority shall, forthwith upon their receiving a copy of a report sent to them under subsection (1) or (2) above, supply a copy of that copy report to each member of the authority and make additional copies available for public inspection.]

(3) Without prejudice to subsection (1)

above, if the Controller of Audit, having considered [F5 any matter arising out of the auditing] under this Part of this Act of the accounts of any local authority and having made such further inquiries (if any) as he may think fit—

(a) is of the opinion—

(i) that any item of account is contrary to law, or

(ii) that there has been a failure on the part of any person to bring into account any sum which ought to have been brought into account, or

(iii) that any loss has been incurred or deficiency caused by the negligence or misconduct of any person or by the failure of the authority to carry out any duty imposed on them by any enactment; or

(b) is of the opinion that any sum which ought to have been credited or debited to one account of the authority has been credited or, as the case may be, debited to another account of the authority; and

(c) is not satisfied that the authority has taken or is taking such steps as may be necessary to remedy the matter;

he shall make to the Commission a special report with respect to the said accounts, setting forth his opinion as aforesaid and the grounds thereof.

(4) The Controller of Audit shall, on making a special report under subsection (3) above with respect to the accounts of any local authority, forthwith send a copy of that special report—

(a) to that authority;

(b) to any officer of the authority who may be concerned;

(c) if the matter raised by the special report has been made the subject of objection under section 101 of this Act, to the person making that objection;

(d) to any other person who in his opinion may be affected thereby.

[F6 (5) Without prejudice to subsection (1) above and section 104A(2) of this Act, the Controller of Audit may make a report to the Commission on any matters arising out of or in connection with the accounts of a health service body and shall send a copy of any report so made to any health service body which is named in that report and to the Secretary of State.]

Textual Amendments

F1 Words inserted (1.4.1995) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 36(1), Sch. 7 para. 9(2)(a); S.I. 1994/2658, art. 4(a)

F2 Words inserted (1.4.1995) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 36(1), Sch. 7 para. 9(2)(b); S.I. 1994/2658, art. 4(a)

F3 Words added by Local Government and Housing Act 1989 (c. 42, SIF 81:2), s. 185(a)

F4 S. 102(2A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:2), s. 185(b)

F5 Words in s. 102(3) substituted (4.1.1995) by 1994 c. 39, s. 180(1), Sch. 13 para. 92(26); S.I. 1994/2850, art. 3(c)(Vii)

F6 S. 102(5) added (1.4.1995) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 36(1), Sch. 7 para. 9(3); S.I. 1994/2658, art. 4(a)

Modifications etc. (not altering text)

C1 S. 102 applied (temp. from 6.4.1995 until 1.4.1996) by S.I. 1995/789, art. 2, Sch. para. 3