[139D Directions]

[Directions by Secretary of State]

[139D Ìý¶Ù¾±°ù±ð³¦³Ù¾±´Ç²Ô²õ±Õ

[(1)ÌýÌýÌýÌý This section applies where—

(a)ÌýÌýÌýÌý a copy of a report has been sent to an authority under section 139C(2) above;

(b)ÌýÌýÌýÌý a copy of a report has been sent to an authority under [section 10(1) of the Audit Commission Act 1998] and to the Secretary of State under [section 39 of that Act] [to the Secretary of State under section 37(1) of or paragraph 3 of Schedule 7 to the Local Audit and Accountability Act 2014];

[(ba)ÌýÌýÌýÌý a copy of a report has been sent to an authority under section 22(5) or (6) of the Public Audit (Wales) Act 2004 and to the Secretary of State under section 51(3) of that Act;]

[(bb)ÌýÌýÌýÌý a copy of a report has been sent to a local authority under subsection (3) of section 13 of the Local Government Act 1999 and to the Secretary of State under subsection (4A) of that

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