Change 1 Article Choose an article Title and introductory text 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6–10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Boundaries Scotland 13 Proposals for changes in local government areas. 14 Duty and power to review local government areas. 15 Powers of Secretary of State in relation to reviews. 16 Wards and councillors: substantive changes in electoral arrangements 17 Boundaries Scotland's reports and implementation 17A Further reviews and reports by Boundaries Scotland 18 Procedure for reviews. 19 Local inquiries. 20 First review of electoral arrangements. 21 Delegation of Boundaries Scotland's functions 22 Restriction on promotion of private legislation for changing local government areas, etc. 23 Change of name of local government area. 24 Consequential and transitional arrangements relating to Part II. 25 Transitional agreements as to property and finance. 26 Variation and revocation of regulations under Part 2 27 Consultation with Boundaries Scotland on schemes for community councils 28 Supplementary. 29 Qualifications for nomination, election and holding office as member of local authority. 30 Re-election. 31 Disqualifications for nomination, election and holding office as member of local authority. 31A Disqualification of officers, employees etc. from remaining members of local authority 32 Proceedings for disqualification. 33 Validity of acts done by unqualified persons. 33A Declaration of acceptance of office of councillor. 34 Resignation. 35 Vacation of office by failure to attend meetings. 36 Casual vacancies. 37 Filling of casual vacancies. 37A Power of returning officer to postpone election for casual vacancy 37B Further power of returning officer to postpone election for casual vacancy where large number of unfilled vacancies 37C Power of returning officer to cancel election for casual vacancy 38 Disability of members of authorities for voting on account of interest in contracts, etc. 39 Pecuniary interests for purposes of section 38. 40 General notices and recording of disclosures for purposes of section 38. 41 Removal or exclusion of disability, etc. 42 Interpretation of sections 39 and 41. 43 Meetings and proceedings of local authorities. 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Travelling allowance and subsistence allowance. 47 Allowances for attending conferences and meetings. 48 Payment of expenses of official and courtesy visits, etc. 49 Provisions supplementary to sections 45 to 48. 49A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Regulations as to allowances. 50A Admission to meetings of local authorities. 50B Access to agenda and connected reports. 50C Inspection of minutes and other documents after meetings. 50D Inspection of background papers. 50E Application to committees and sub-committees. 50F Additional rights of access to documents for members of local authorities. 50G Local authorities to publish additional information. 50H Supplemental provisions and offences. 50J Exempt information. 50K Interpretation and application of Part IIIA. 51 Establishment and general purpose of community councils. 52 Schemes. 53 Amendment of schemes. 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 Assistance to community councils. 56 Arrangements for discharge of functions by local authorities. 57 Appointment of committees. 58 Expenses of joint committees. 59 Disqualification for membership of committees and joint committees. 60 Disability for voting on account of interests in contracts, etc. 61 Membership of bodies to cease on ceasing to be member of authority. 62 Standing orders, etc. 62A Incorporation of joint committees. 62B Power of Secretary of State to establish joint boards. 62C Further provisions relating to joint boards. 63 Application of foregoing provisions of Part V to police authorities and joint police committees. 63A Sections 62A to 62C not to apply to fire authority. 64 Appointment etc. of staff. 65 Placing of staff of local authorities at disposal of other local authorities. 66 Security to be taken in relation to officers. 67 Members of local authorities not to be appointed as officers etc. 68 Disclosure by officers of interest in contracts. 69 Subsidiary powers of local authorities. 70 Acquisition of land by agreement. 71 Acquisition of land compulsorily. 72 Title to land. 73 Appropriation of land. 74 Disposal of land. 74A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 Disposal, etc., of land forming part of the common good. 76 Special provisions as to land acquired for public recreation from heir of entail. 77 Payment of purchase or compensation money by one local authority to another. 78 Power to erect buildings, etc. 79 Provision of offices, etc. 80 Interpretation of “functions”. 81 Contracts of local authorities. 82 Power of local authority to promote or oppose private legislation. 83 Power of local authorities to incur expenditure for certain purposes not otherwise authorised. 84 Powers of local authorities with respect to emergencies or disasters. 85 Acceptance of gifts of property. 86 Insurance by local authorities against accidents to members. 87 Research and the collection of information. 88 Provision of information, etc., relating to matters affecting local government. 89 Subscriptions to local government associations. 90 Powers of local authority to carry on tourism-related activities. 90A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Transfer of securities on alteration of area, etc. 93 General fund. 94 Capital expenses. 95 Financial administration. 96 Accounts and audit. 97 Establishment of Commission for Local Authority Accounts in Scotland. 97A Studies for improving economy etc. in services. 97B Furnishing of information and documents to Commission. 98 Expenses and accounts of Commission. 99 General duties of auditors. 100 Auditor’s right of access to documents. 101 Right of interested person to inspect and object to accounts: completion of audit. 101A Reference of social security matters to Secretary of State. 102 Reports to Commission by Controller of Audit. 103 Action by Commission on reports by Controller of Audit. 103A Publication of special reports 103B Action by Commission on receipt of special reports 103C Hearings on special reports 103D Findings of hearings 103E Action by local authorities on receipt of findings under section 103D 103F Action on finding of failure, negligence or misconduct 103G Interim reports on investigations and action thereon 103H Protection from actions of defamation 103J Appeals from Commission 104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 Regulations as to accounts. 105A Studies of benefit administration at request of Secretary of State. 106 Application of ss. 93 to 105 to bodies other than local authorities and to officers. 107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108–108C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 Secretary of State may make regulations with respect to rates. 112 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116 117 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118 Local financial returns. 119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 Rate support grant. 121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 Miscellaneous amendments of enactments relating to finance. 122A Duty of local authority to use resources efficiently. 123 Education authorities. 124 Membership of committees appointed by education authorities. 125 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126 Disqualification for membership of committees appointed by education authorities. 127 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128 Educational endowments. 129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 Housing. 131 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133 Roads. 134 Building. 135 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 Deposit of poisonous waste. 137 Flood prevention and flood warning systems. 138 Coast protection. 139 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141 Public conveniences. 142 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 †Diseases of animals, and plant health. 145 Ordnance Survey. 146 Police. 147 Fire services. 148 Water. 149 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 Schedule 18 to continue to have effect. 151 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153 Ferries. 154 Piers and Harbours. 154A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 Factories. 156 Offices, shops and railway premises. 157 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163 Public libraries, museums and art galleries. 164 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165 Spray irrigation. 166 Registration of births, deaths and marriages. 167 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 Burial grounds, churchyards etc. 170 War memorials. 170A Production and supply of heat and electricity etc. by local authorities. 170B Provisions supplementary to s. 170A. 171 Miscellaneous functions, etc. 171A Functions to include promotion of economic development. 171B Restrictions on promotion of economic development. 171C Exercise of certain powers to be subject to provisions of sections 171A and 171B. 172 Planning authorities. 173 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 Amendment of enactments relating to planning etc 185 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187 Authorities for purposes of betting, gaming and lotteries, etc. 188 Part III of Schedule 24 to continue to have effect. 189 Legal proceedings. 190 Service of legal proceedings, notices, etc., on local authorities. 191 Claims in sequestrations and liquidations. 192 Service of notices, etc., by local authority. 193 Authentication of documents. 194 Execution of deeds by local authority and use of seal. 195 Public notices. 196 Misnomers, etc., not to affect validity of notices, etc. 197 Inspection and deposit of documents. 198 Photographic copies of documents. 199 Reports and returns. 200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201 Byelaws for good rule and government. 202 Procedure, etc., for byelaws. 202A Review of byelaws. 202B Register of byelaws. 202C Revocation of byelaws by resolution. 203 Offences against byelaws. 204 Evidence of byelaws. 205 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206 Admission of honorary freemen. 207 Limitation of rights of freemen. 208 Provisions as to Sundays etc. 209 Removal or relaxation of controls affecting certain local authority functions. 210 Power to direct inquiries. 210A Recovery of expenses of local inquiry. 211 Provision for default of local authority. 212 Limitation of liability of certain owners. 213 Tweed Fisheries Commissioners. 214 Consequential and minor modifications and amendments. 215 Consequential and supplementary provisions. 216 Transfer of officers. 217 Continuity of employment in cases of voluntary transfer. 218 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 224 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225 Local Acts and instruments. 226 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227 Abolition of Dean of Guild Court. 228 Abolition of fiars courts for counties, etc. 229 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231 Application to sheriff in cases of difficulty. 232 Provisions regarding applications to court. 233 Orders, rules and regulations. 234 Expenses. 235 General provisions as to interpretation. 236 Savings. 237 Repeals. 238 Short title, commencement and extent. SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 Constitution and proceedings of Boundaries Scotland SCHEDULE 5 SCHEDULE 6 Rules to be Observed in Considering Electoral Arrangements SCHEDULE 7 Meetings and Proceedings of Local Authorities SCHEDULE 7A Access to Information: Exempt Information SCHEDULE 8 Provisions as to the Accounts Commission for Scotland SCHEDULE 9 Amendments with respect to Finance SCHEDULE 10 SCHEDULE 11 SCHEDULE 12 Amendment of Enactments Relating to Housing Schedule 13 Schedule 14 SCHEDULE 15 Amendment of Enactments Relating to Building Schedule 16 Amendment of Enactments Relating to River Purification SCHEDULE 17 Amendment of Enactments relating to Water SCHEDULE 18 Amendment of certain Enactments Relating to Transport Schedule 19 Amendment of Enactments Relating to Piers, Harbours, Etc. SCHEDULE 20 SCHEDULE 21 Amendment of Enactments Relating to Public Libraries, Museums and Art Galleries SCHEDULE 22 Schedule 23 Amendment of Enactments Relating to Planning Schedule 24 Amendment of Enactments Relating to Licensing, etc. Schedule 25 Relaxation of Controls Schedule 26 Amendments of the Tweed Fisheries Act 1969 SCHEDULE 27 Adaptation and Amendment of Enactments Schedule 28 Schedule 29 Repeals
What to do with it
As published
96 Accounts and audit.
(1) Every local authority shall keep accounts of all transactions relating to all funds of the authority and, subject to any provision contained in regulations made under section 105 of this Act, the accounts of the general fund of a local authority shall comprise such current, capital and borrowing accounts as may be necessary for the purpose of distinguishing transactions for different purposes.
(2) All accounts of a local authority shall be made up in respect of each financial year.
(3) Every local authority shall, in addition to preparing accounts in respect of any financial year, prepare in duplicate an abstract of the accounts for that year.
(4) The accounts of every local authority in respect of any financial year shall be audited by a professional accountant, who is either a member of the staff of Audit Scotland or is an approved auditor appointed by the Commission in accordance with the provisions of this Part of this Act.
(5) The financial year of a local authority shall be the period of twelve months ending with 31st March . . .; and references in this Act and in any other enactment (whether passed or made before or after the passing of this Act) to the financial year of a local authority shall be construed in accordance with the provisions of this subsection.
(6) The Secretary of State may by order make provision amending, repealing or revoking, with or without savings, any enactment which is inconsistent with or superseded by subsection (5) above; but no order under this subsection shall have effect unless it is approved by a resolution of each House of Parliament.
Your wording
Your change, as a redline
96 Accounts and audit.
(1) Every local authority shall keep accounts of all transactions relating to all funds of the authority and, subject to any provision contained in regulations made under section 105 of this Act, the accounts of the general fund of a local authority shall comprise such current, capital and borrowing accounts as may be necessary for the purpose of distinguishing transactions for different purposes.
(2) All accounts of a local authority shall be made up in respect of each financial year.
(3) Every local authority shall, in addition to preparing accounts in respect of any financial year, prepare in duplicate an abstract of the accounts for that year.
(4) The accounts of every local authority in respect of any financial year shall be audited by a professional accountant, who is either a member of the staff of Audit Scotland or is an approved auditor appointed by the Commission in accordance with the provisions of this Part of this Act.
(5) The financial year of a local authority shall be the period of twelve months ending with 31st March . . .; and references in this Act and in any other enactment (whether passed or made before or after the passing of this Act) to the financial year of a local authority shall be construed in accordance with the provisions of this subsection.
(6) The Secretary of State may by order make provision amending, repealing or revoking, with or without savings, any enactment which is inconsistent with or superseded by subsection (5) above; but no order under this subsection shall have effect unless it is approved by a resolution of each House of Parliament.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.