SCHEDULES

SCHEDULE 7 Amendments relating to Audit of Accounts of Scottish Health Service Bodies

The Local Government (Scotland) Act 1973

9

1

Section 102 (reports to Commission by Controller of Audit) shall be amended as follows.

2

In subsection (1)—

a

after the word “authorities” there shall be inserted “and health service bodies”; and

b

after the word “authority” there shall be inserted “or health service body”.

3

After subsection (4) there shall be added the following subsection—

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.