The Local Government Audit (Scotland) Regulations, 1948
EXPLANATORY NOTE (This Note is not part of the Regulations, but is intended to indicate their general purport.) These Regulations provide for payments of a recurring or routine nature or payments incurred in circumstances of emergency to be made without an order signed by two members of the finance committee of the County or Town Council and countersigned by the County or Town Clerk provided that the payments so made, other than payments of salaries, wages or allowances to officers in terms o...