In section 102 of the Local Government (Scotland) Act 1973 (reports to Commission for Local Authority Accounts by Controller ofAudit)—
in subsections (1) and (2) there shall, in each case, be added at the end the words ; and" and may send a copy of any report so made to any other person he thinks fit" "
after subsection (2) there shall be inserted the following subsection—2AA local authority shall, forthwith upon their receiving a copy of a report sent to them under subsection (1) or (2) above, supply a copy of that copy report to each member of the authority and make additional copies available for public inspection.