{
  "url": "https://openlegislation.uk/local-government-act-northern-ireland-2014/section-99",
  "json_url": "https://openlegislation.uk/local-government-act-northern-ireland-2014/section-99.json",
  "legislation": "nia/2014/8",
  "legislation_title": "Local Government Act (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/local-government-act-northern-ireland-2014",
  "path": "section/99",
  "kind": "section",
  "number": "99",
  "heading": "Reports of special inspections",
  "text": "(1) Where the local government auditor has carried out a special inspection the local government auditor must issue a report.\n(2) A report—\n(a) must mention any matter in respect of which the local government auditor believes as a result of the inspection that the council is failing or may fail to comply with the requirements of this Part; and\n(b) may, if it mentions a matter under paragraph (a), recommend that the Department give a direction under section 100.\n(3) The local government auditor—\n(a) must send a copy of a report to the council concerned and the Department;\n(b) if a report makes a recommendation under subsection (2)(b), must as soon as reasonably practicable arrange for the recommendation to be published; and\n(c) may publish a report and any information in respect of a report.\n(4) If a report states that the local government auditor believes as a result of an inspection that a council is failing to comply with the requirements of this Part, the next improvement plan prepared by the council must record—\n(a) that fact; and\n(b) any action taken, or to be taken, by the council as a result of the report.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 99 in operation at 1.4.2015 by S.R. 2015/209, art. 2, Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2014/8/section/99",
    "retrieved_at": "2026-10-29T20:20:21.412545+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}