Dear Sir or Madam,

I am writing to request information under the Freedom of
Information Act 2000.

The Accounts and Audit Regulations 2003 (No. 533) (13) state that:

"The auditor shall, for the purpose of the exercise of rights under
section 15(2) and 16(1) of the 1998 Act, appoint a date on or after
which those rights may be exercised, and shall notify the relevant
body concerned, or in the case of a parish meeting the chairman of
the meeting, of that date."

Please could you provide me a list of the dates of any inspection
periods (falling between 1 January 2007 and 31 December 2010) for
the exercise of rights under the Accounts and Audit Regulations
2003 or similar legislation.

Yours faithfully,

John Cross

Thank you for your message. I am out of the office and will reply to you
when I return on Tuesday 19 August.

If your query is related to FOI please talk to or email Alex Devlin in my
absence on 0131 6251636 or email [email address].
Many thanks
Mandy Gallacher
0131 625 1621

Dear Mr Cross

Thank you for your enquiry of the 18 August 2008 requesting a list of
inspection dates for authorities producing accounts in accordance with the
Local Authority Accounts (Scotland) Regulations 1985 (Attached).

I attach a spreadsheet that includes the dates for the 2006/07 and 2007/08
accounts inspection periods for bodies in Scotland.

Dates for inspection vary from authority to authority and whilst the
inspection periods are typically during July and August each year, actual
inspection dates are for future years are not prescribed.

I hope this helps.

Regards

Tim Bridle

Dear Tim Bridle,
Your response was very helpful.

Many thanks,

John Cross