{
  "url": "https://openlegislation.uk/local-government-northern-ireland-order-2005/article-12",
  "json_url": "https://openlegislation.uk/local-government-northern-ireland-order-2005/article-12.json",
  "legislation": "nisi/2005/1968",
  "legislation_title": "The Local Government (Northern Ireland) Order 2005",
  "legislation_url": "https://openlegislation.uk/local-government-northern-ireland-order-2005",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": "Consideration of reports or recommendations",
  "text": "(1) A local government body shall consider in accordance with this Article and Article 13—\n(a) any report under Article 9, and\n(b) any written recommendation within paragraph (2),\nsent to the body in connection with the audit of its accounts.\n(2) A written recommendation is within this paragraph if—\n(a) it is made to the body concerned by the local government auditor; and\n(b) in the document containing it, the local government auditor states that in his opinion it should be considered under this Article.\n(3) The body concerned shall consider the report or recommendation at a meeting held before the end of the period of one month beginning with the day on which the report or recommendation was sent to the body.\n(4) At that meeting the body shall decide—\n(a) whether the report requires the body to take any action or whether the recommendation is to be accepted; and\n(b) what, if any, action to take in response to the report or recommendation.\n(5) If the local government auditor is satisfied that it is reasonable to allow more time for the body to comply with its duties under paragraphs (3) and (4) in relation to a report or recommendation, the local government auditor may, in relation to that report or recommendation, extend the period of one month mentioned in paragraph (3).\n(6) A period may be extended under paragraph (5) more than once.\n(7) Nothing in section 7 or 9 of the Local Government Act (Northern Ireland) 2014 (delegation of functions) applies to a duty imposed on a local government body by this Article.\n(8) This Article does not affect any duties (so far as they relate to the subject matter of a report or recommendation sent to a local government body) which are imposed by or under any other statutory provision.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 12(2)(a) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 9(2)(a) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 12(2)(b) inserted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 9(2)(b) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 12(5) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 9(3) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 12(7) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 9 para. 6(1) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/2005/1968/article/12",
    "retrieved_at": "2026-10-29T04:39:34.799190+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."
}