Part VII Finance
Accounts and audit
103 Action by Commission on reports by Controller of Audit.
(1)
F1. . . The Commission shall consider any report F2, except a special report under section 102(3) of this Act, made to them by the Controller of Audit F3. . . and may, if they think fit, hold a hearing into any matter raised by that report; and the Commission may thereafter make to the Secretary of State or to any local authority such recommendation as appears to the Commission to be appropriate in the light of the report.
F4(2)
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F4(3)
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F4(4)
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F4(5)
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(6)
At any hearing held by them under this section the Commission—
(a)
shall afford an opportunity of appearing before and being heard by the Commission to the representative of any local authority which is likely to be affected by any recommendation of the Commission and to, or to the representative of, any other person who is likely to be so affected;
F5(b)
may require the attendance of members or officers, or former members or officers, of any local authority to give oral evidence to the Commission; and
(c)
may pay to any person attending a hearing under this section such expenses as they think fit.
(7)
If any person wilfully or negligently fails to comply with any requirement of the Commission under paragraph (b) of subsection (6) above, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding F6level 3 on the standard scale.