119.—(1) For the purposes of this Chapter a local government auditor shall in the course of audit—

(a) be given such office accommodation or other facilities as he or she may reasonably require,

(b) be given access to and allowed to inspect all books, deeds, contracts, accounts, vouchers, receipts, maps, plans, documents, or other data, information, materials or things, as he or she may reasonably require,

(c) be entitled at all reasonable times to enter and inspect any land or premises or structure (other than a dwelling) which is owned, used, controlled or managed by a local authority or other body.

(2) It is the duty of a local authority (its members and employees) or other body to afford every facility and co-operation to a local government auditor including the giving of information which he or she may reasonably request.

(3) Any person who obstructs or impedes or refuses to comply with a request of a local government auditor acting in the exercise of any of the functions conferred on him or her by this section is guilty of an offence and is liable on summary conviction to a fine not exceeding £1,500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both.

(4) Summary proceedings for an offence under this section may be brought by the Director of Audit.