# Local Government Act (Northern Ireland) 2014, Section 99: Reports of special inspections


(1) Where the local government auditor has carried out a special inspection the local government auditor must issue a report.
(2) A report—
(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
(b) may, if it mentions a matter under paragraph (a), recommend that the Department give a direction under section 100.
(3) The local government auditor—
(a) must send a copy of a report to the council concerned and the Department;
(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
(c) may publish a report and any information in respect of a report.
(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—
(a) that fact; and
(b) any action taken, or to be taken, by the council as a result of the report.

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Source: https://www.legislation.gov.uk/nia/2014/8/section/99 (the official version)
Page: https://openlegislation.uk/local-government-act-northern-ireland-2014/section-99
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.