127.This section restates certain of the Controller of Audit’s reporting functions, originally provided by the 1973 Act, and extends them so that they include reports about a local authority’s performance in discharging any of its obligations under Parts 1 (Best Value and Accountability) and 2 (Community Planning).
The Act – Section by Section Part 8 – Miscellaneous Section 56  – Extension of Controller of Audit’s reporting functions to best value and community planning: amendment of section 102 of 1973 Act