Section 102 reports

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Section 102 reports are prepared by the Controller of Audit for the Accounts Commission when specific concerns or issues are raised in the audit of a council or other local government body. This is done under Section 102 of the Local Government (Scotland) Act 1973.

The issues covered by Section 102 reports will depend on what the auditor has highlighted in their audit, but they could include areas such as financial management or governance.

Reports issued under section 102