SCHEDULES
SCHEDULE 7 Amendments relating to Audit of Accounts of Scottish Health Service Bodies
The Local Government (Scotland) Act 1973
I11
Part VII of the M1Local Government (Scotland) Act 1973 (finance) shall be amended in accordance with paragraphs 2 to 13 below.
F12
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I23
1
Section 97 (establishment of Commission for Local Authority Accounts in Scotland) shall be amended as follows.
2
In subsection (1)—
a
for the words “Commission for Local Authority Accounts in Scotland” there shall be substituted “Accounts Commission for Scotland”;
F2b
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F2c
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F2d
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F23
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F24
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F25
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F26
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F27
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F34
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F45
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F56
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7
1
Section 100 (auditor’s right of access to documents) shall be amended as follows.
F62
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3
After subsection (1) there shall be inserted the following subsection—
1A
In the case of a recognised fund-holding practice, the reference in subsection (1) above to documents includes a reference to documents relating to all the accounts and records of the members of the practice, whether or not relating to an allotted sum.
F64
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F78
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F89
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F910
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F1011
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F1112
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13
In Schedule 8 (provisions as to the Commission), for the words “Commission for Local Authority Accounts in Scotland” in both places where they occur there shall be substituted “Accounts Commission for Scotland”.