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20.—(1) Where, following completion of an audit, a relevant authority receives any audit letter from the local auditor, the members of the relevant authority, or, in the case of a Category 1 authority, a committee of that authority, must meet to consider that letter as soon as reasonably practicable.
(2) Following consideration of the letter in accordance with paragraph (1) the authority must—
(a)publish (which must include publication on the authority’s website) the audit letter received from the local auditor; and
(b)make copies available for purchase by any person on payment of such sum as the relevant authority may reasonably require.
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