Local Government etc. (Scotland) Act 1994

169 Statements of support services costs. S

(1) The Secretary of State may by regulations require any authority defined for the purposes of section 1(1) of the Local Government Act 1988 (“the 1988 Act”) to publish a statement, to be known as a statement of support services costs (hereinafter referred to as a “statement”), of the cost to the authority of each of the activities to which this section applies.

(2) This section applies to—

(a) any activity which is a defined activity within the meaning of section 2(2) of the 1988 Act;

(b) any other prescribed activity.

(3) A statement shall—

(a) show the cost to the authority of the activity to which it applies, whether or not that activity, or any part of it, is carried out by employees of the authority; and

(b) show how that cost is allocated amongst the public services provided by the authority.

(4) A statement shall—

(a) be in such form;

(b) be published on or by reference to such date;

(c) contain such information:

(d) be made available for inspection by the public in such manner; and

(e) be supplied to the public on such terms as to payment,

as may be prescribed, and different provision may be made in relation to the matters mentioned above in relation to different authorities.

(5) Such of the information contained in the statement as may be prescribed shall be included within the annual abstract of accounts (or any equivalent to such an abstract) produced by an authority.

(6) For the purposes of this section the cost of any activity shall be calculated in such manner and by reference to such factors as may be prescribed.

(7) In this section—

• “activity”, where it is an activity such as is mentioned in—

  (a)

  subsection (2)(a) above, has the meaning given to it by or under the 1988 Act; and

  (b)

  subsection (2)(b) above, has such meaning as may be prescribed;

• “prescribed” means prescribed in regulations under this section; and

• “public services” means such services provided by the authority as may be prescribed.

(8) Regulations under this section shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.