Commentary Part 5 – Conduct of Local Audit Paragraph 1: Power to issue advisory notice
106.This paragraph enables a local auditor to issue an advisory notice if the auditor thinks that the relevant authority or an officer of the authority has, or is about to, undertake specified unlawful actions. These unlawful actions are: a decision which incurs unlawful expenditure, a course of action which is likely to lead to a loss or deficiency, or the entering of an unlawful item of account. The advisory notice must: be addressed to the relevant authority or officer; specify the relevant decision incurring unlawful expenditure, unlawful course of action or unlawful item of account; specify that the notice takes effect on the day on which it is served; and specify the notice period within which the authority or officer must inform the auditor if they intend to continue to take the action (which must not exceed 21 days).