Local Government (Scotland) Act 1947

178 Payments to and out of county fund.

(1) It shall be the duty of the county treasurer to see that all receipts of and sums receivable by the county council falling to be credited to the county fund are duly credited to and form part of that fund and that all expenditure of the council falling to be defrayed out of the county fund is so defrayed:

Provided that nothing in this subsection shall be deemed to prevent the county council or any duly authorised committee of the council giving directions with respect to the payment or recovery of sums claimed to be due to the council or with respect to the payment of sums claimed to be due by the council.

(2) The county council shall cause to be kept in the books of any one or more incorporated or joint stock banks such bank accounts in name of the council, not being more in number than are necessary, as the council may determine, and, save as otherwise provided in any regulations that may be made by the Secretary of State, there shall be paid into the said bank accounts all sums received by the council, and out of the said bank accounts all payments due to be made by the council.

(3) The county council may give directions with respect to keeping, paying moneys into, and operating on, the several bank accounts.

(4) No payment shall be made out of the county fund if the expenditure in respect of which it is made has been incurred contrary to the provisions of subsection (3) of the immediately preceding section, except where it is made in pursuance of the specific requirement of any enactment or statutory order, or of a decree of a competent court.

(5) Save as otherwise provided in any regulations that may be made by the Secretary of State, all payments due to be made out of the county fund shall be made in pursuance of an order of the finance committee of the county council signed by two members of that committee present at the meeting of the committee at which the order is made, and countersigned by the county clerk, and the same order may include several payments, and all cheques for payment of moneys issued in pursuance of such an order shall be signed by the county treasurer or by such other officer of the county council as the council or the finance committee may appoint for the purpose.

(6) Regulations made under this section shall be laid before each House of Parliament as soon as may be after they are made.