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GLOSSARY

Public interest report definition

Published by a LexisNexis Local Government expert

What does Public interest report mean?

A report by the auditor conforming with the duty when conducting the audit to consider whether it is in the public interest to report on any matter coming to his or her notice so that it can be considered by the authority or brought to the attention of the public (see the Audit Commission Act 1998 (ACA 1998), s 8).

The auditor must also consider whether the public interest requires that any such matter be reported immediately rather than when the audit concludes. The report must be copied to the authority concerned and the Audit Commission - immediately (for immediate reports) and otherwise within fourteen days of the audit's conclusion. There are additional copying requirements for other bodies. The authority must then consider the report conformably with ACA 1998, ss 11, 11A (for the Greater London Authority) and ACA 1998, s 12 or for audited bodies outside the scope of ACA 1998, s 11 as soon as reasonably practicable after receipt. ACA 1998, s 12 contains publicity requirements for ACA 1998, s 11 meetings.

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