Sections 96 to 106 of the Local Government (Scotland) Act 1973 (the 1973 Act) sets out the statutory requirements for local authorities for accounts and audit. Section 105 provides the Scottish Ministers with powers to issue regulations as necessary to give full effect to sections 96 to 103J of the Act. The Local Authority Accounts (Scotland) Regulations 1985 have been made under section 105 powers. These Regulations set out the statutory requirements as they relate to local authority accounts.
The following guidance has been issued by the Scottish Government to assist local authorities comply with the statutory accounts requirements.
Local Government Finance Circular 8/2011 - Remuneration Reports
Finance Circular 5/1985 - Local Authority Accounts Regulations 1985