Section 139C | Reports ^F1F2

(1)A report about an authority by a person authorised under section 139A(1) above may include recommendations about improvements which could be made by that authority in its administration of benefit and, in particular, in the prevention and detection of fraud relating to benefit and, in particular—^F3

(a)in the prevention and detention of fraud relating to benefit, or^F3

(b)for the purposes of complying with requirements of Part I of the Local Government Act 1999 (best value) or the performance requirements set out in section 89 of the Local Government and Elections (Wales) Act 2021.^F3F4

(2)When the Secretary of State receives a report about an authority from a person authorised under section 139A(1) above, he shall send a copy to the authority.