Publication: Overview report on the 1996/97 audits of local authorities

An Overview Report on the 199/97 audits of local authorities in Scotland by the Controller of Audit. This Report has been prepared for the Accounts Commission under the terms of Section 102(1) of the Local Government (Scotland) Act 1973. It covers the first year of the single tier authorities which came into existence on 1 April 1996 as a result of local government reorganisation. It provides an overview of the main issues which have arisen from the 1996/97 external audits.