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Changes over time for: Section 99
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Version Superseded: 20/12/2016
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Changes to legislation:
Local Government (Scotland) Act 1973, Section 99 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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99 General duties of auditors.S
[(1)]In auditing the accounts of any local authority . . .under this Part of this Act, an auditor shall, by examination of the accounts and otherwise, satisfy himself that—
(a)the accounts have been prepared in accordance with regulations made under section 105 of this Act . . . and comply with the requirements of all other enactments and instruments applicable to the accounts; and comply with the requirements of all other enactments and instruments applicable to the accounts;
(b)proper accounting practices have been observed in the preparation of the accounts.
[(c)that the local authority . . . has made proper arrangements for securing [best value and is complying with its duties under sections 15 to 17 (community planning) of the Local Government in Scotland Act 2003 (asp 1).]][and
(d)in a case where that body are required to publish information in pursuance of a direction under section 1 of the Local Government Act 1992 (publication of performance information), that body have made such arrangements for collecting and recording the information, and for publishing it, as are required for the performance of their duties under that section.]
[(2)In subsection (1) above, the references to best value and arrangements for securing it are references to best value within the meaning of section 1 of the Local Government in Scotland Act 2003 (asp 1) and the arrangements for securing it which are to be made under that section.]
Textual Amendments
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