17 March 2011 - Audit Scotland

any other person affected by the issuing of the reportany person who has objected to the accounts (section 101 of the Act givesa right for any interested person to object to the accounts of a localauthority at the time of each audit).7. These notification obligations are slightly different to those for an ‘ordinary’ report.There is no provision requiring the authority then to send a copy of the report toeach of its elected members and to make copies available to the public.8. If the Controller of Audit is involved in investigating a situation that s/he considersmay give rise to a special report, s/he may submit an interim report on theinvestigation to the Commission. S/he is likely to do this if s/he considers that it isin the public interest or is necessary to avoid prejudicing the further conduct ofthe investigation. The Commission’s powers when considering an interim reportare described in paragraphs 22-25 of Appendix 5.9