Local Government Finance

– Scottish Parliament written question – answered on 11th March 2003.

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Photo of Keith Harding Keith Harding Conservative

Question S1W-34376

To ask the Scottish Executive what action it will take to address the continuing weaknesses in the fundamental financial controls of local authority audits referred to in the Accounts Commission’s Overview of the 2001/02 local authority audits .

Photo of Keith Harding Keith Harding Conservative

Question S1W-34377

To ask the Scottish Executive whether it will take any action in response to the finding in the Accounts Commission’s Overview of the 2001/02 local authority audits that some local authority joint boards have yet to establish audit committees or equivalent scrutiny mechanisms.

Photo of Keith Harding Keith Harding Conservative

Question S1W-34380

To ask the Scottish Executive what action it will take in response to the finding in the Accounts Commission’s Overview of the 2001/02 local authority audits that "scope exists for improvement in the arrangements for monitoring the proper and effective use of funds".

Photo of Andy Kerr Andy Kerr Labour

It is the responsibility of the local authorities concerned to respond to weaknesses revealed by the auditors. From 1 April the new duty of Best Value provided in the Local Government in Scotland Act 2003 will be accompanied by a broadening of the grounds on which the Accounts Commission can formally hold local authorities to account for poor performance caused by such weaknesses.

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