§ Mr. Home Robertson
To ask the Secretary of State for Scotland if he will list instances in each of the last five years where the Controller of Audit has made a special report in circumstances where the authority in question had an audit certificate which was unqualified in respect of the matters raised in the report. 
§ Mr. Macdonald
The Accounts Commission for Scotland have provided the following informationSR93/2 on Dumbarton District Council: Payments to Anti Poll Tax OrganisationsSR97/2 on East Lothian District Council: Payments to a Trust
Section 102 of the Local Government (Scotland) Act 1973 gives the statutory function of reporting on the accounts of local authorities to the Controller of Audit. There is no requirement that special reports under section 102 should be restricted to instances where accounts have been qualified. Under section 102(3) the Controller of Audit is obliged to report
Number Date Title Description Decision SR93/2 8 October 1993 Dumbarton District Council: Payments to Ami Poll Tax Organisations Legality of payments to organisations campaigning against poll tax. No action SR96/1 10 January 1996 Lothian Regional Council Apportionment of Costs of Collecting Water Tax in 1993–94 £4.8 million debited to the wrong account The accounts did not present fairly the financial position of the authority and the accounts for 1995–96 should be prepared on a different basis SR96/2 1 February 1996 Lothian Regional Council Apportionment of Costs of Collecting Water Tax in 1994–95 £3.8 million debited to the wrong account As above.
In addition, a number of general and public interest reports have been issued over that period.