- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
The provisions contained in sections sixty-eight to seventy inclusive of the principal Act with respect to the making up and auditing of the accounts of a county council shall, with the substitution of " parish council " for " county council," and " clerk of the parish council" for " county clerk," and " parish" for " county " or " burgh," and " the Board " for " the Secretary for Scotland," apply to the making up and auditing of the accounts of a parish council, including those of a landward committee, subject to the following provisions, that is to say :
(1)The accounts of the parish council shall be audited by an auditor appointed by the Board.
(2)The Board may, by order, prescribe rules modifying the enactments as to the time and place of audit.
(3)The Board may prescribe a scale for the remuneration of auditors in respect of their duties under this section.
(4)The accounts of a parish council shall be transmitted annually by the clerk of the council as soon as may be after the fifteenth day of May but not later than the first day of August to the auditor appointed by the Board.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: