The Accounts Commission (Scotland) Regulations 1996

• Citation: S.I. 1996/681
• Sections: 6

Section 1 Citation and commencement

These Regulations may be cited as the Accounts Commission (Scotland) Regulations 1996 and shall come into force on 1st April 1996.

Section 2 Interpretation

In these Regulations—

“the 1973 Act ” means the Local Government (Scotland) Act 1973;

“the 1996 Order ” means the Local Government (Transitional Financial Provisions) (Scotland) Order 1996 ;

“ the Commission ” means the Accounts Commission for Scotland established under section 97(1) of the 1973 Act ;

“net expenses of the Commission” means the expenses of the Commission, other than—

such expenses as are met by grants under section 98(1)(a) of the 1973 Act; and

such expenses as fall to be met in accordance with—

the Commissioner for Local Administration in Scotland (Expenses) Regulations 1989 ; or

the National Health Service (Expenses of Audit) (Scotland) Regulations 1995 ;

“specified body” means—

a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 ; and

a body referred to in paragraph (a) or (b) of section 106(1) of the 1973 Act.

Section 3 Payment of expenses

The net expenses of the Commission incurred in the financial year beginning on 1st April 1996 and in each subsequent financial year shall be met by each of the specified bodies in accordance with the formula—

Where—

A is the net expenses of the Commission incurred in the financial year in question;

B is the number of hours during which an auditor or an employee of an auditor is engaged, on behalf of the Commission, in that financial year on the audit of the accounts of—

that specified body; or

a body for which that specified body is the accounting authority under the 1996 Order; and

C is the number of hours during which an auditor or an employee of an auditor is engaged, on behalf of the Commission, in that financial year on the audit of the accounts of—

any specified body; and

any body for which a specified body is the accounting authority under the 1996 Order.

Section 4 Payment of instalments

Each specified body shall, in respect of the amount due by the body for a financial year under regulation 3 above, make to the Commission instalment payments—

(a) of such amounts; and

(b) at such intervals in that financial year,

as may be agreed between the body and the Commission or, in the case of disagreement, as may be determined by the Secretary of State.

Section 5 The Commissioner for Local Administration in Scotland (Expenses) Regulations 1989

(1) The Commissioner for Local Administration in Scotland (Expenses) Regulations 1989 shall be amended in accordance with this regulation.

(2) In regulation 2—

(a) in the definition of “the Commission”, for the words “Commission for Local Authority Accounts in” there shall be substituted the words “Accounts Commission for”; and

(b) after that definition, there shall be inserted the following definition:—

“council” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994;

(3) In each of regulations 3 and 4(a), for “1989-90” there shall be substituted the words “beginning on 1st April 1996”.

(4) In each of regulations 3 and 4, the words “regional and islands” shall be deleted.

Section 6 Revocation

(1) Subject to paragraph (2) below, the Commission for Local Authority Accounts in Scotland Regulations 1988 are hereby revoked.

(2) Nothing in paragraph (1) above shall affect the operation of the Regulations referred to in that paragraph as regards expenses incurred by the Commission prior to 1st April 1996.