The Local Authority Accounts (Scotland) Amendment Regulations 1997
Regulation 4 of the Local Authority Accounts (Scotland) Regulations 1985 inter alia requires the proper officer of a Scottish local authority to ensure that copies of an abstract of the authority’s accounts for a financial year are submitted to the authority and to the Controller of Audit not later than 31st August in the next financial year. These Regulations amend regulation 4 by substituting “30th June” for “31st August”. The change will first take effect as regards accounts for financial year 1997/98.