Part VIIS Finance

Modifications etc. (not altering text)

Accounts and auditS

Valid from 01/01/2002

[F1103B Action by Commission on receipt of special reportsS

(1)On receiving a special report under section 102(3) of this Act from the Controller of Audit, the Commission may—

(a)direct the Controller to carry out further investigations;

(b)hold a hearing;

(c)state a case on any question of law arising on the special report for the opinion of the Court of Session;

(d)subject to subsections (2) and (3) below, do none of the above.

(2)The Commission shall hold a hearing if requested to so in writing by—

(a)the local authority which was sent a copy of the report under section 102(3A) of this Act;

(b)any person, named or referred to in the report—

(i)as being to blame in connection with an item of account being contrary to law;

(ii)whose failure, negligence or misconduct is a subject of the report; or

(iii)who was sent a copy of the report under section 102(3A) of this Act.

(3)The Commission shall state a case under subsection (1)(c) above if directed to do so by the Court of Session.]

Textual Amendments

F1Ss. 103(A)-(J) inserted (1.1.2002) by 2000 asp 7, s. 33(3); S.S.I. 2001/474 art. 3 (subject to transitional provisions in art. 4)