(1)An enforcement direction is a direction by the Scottish Ministers requiring the local authority to which it is given to take such action as is specified in the direction being action calculated to remedy or prevent the recurrence of its significant excess of power.
(2)An enforcement direction may place such conditions as the Scottish Ministers may specify in it upon the carrying out of such functions of the local authority as are so specified.
(3)The action referred to in subsection (1) above may include rectification of accounts.
(4)The Scottish Ministers may vary an enforcement direction by giving a further such direction.
(5)A further such direction need not proceed upon a further preliminary notice under section 26 above.
(6)An enforcement direction may be revoked by the Scottish Ministers.
(7)It is the duty of the local authority to which an enforcement direction is given to comply with it.
(8)If the Scottish Ministers exercise their power to give, vary or revoke an enforcement direction they shall—
(a)prepare a report on their exercise of that power; and
(b)lay that report before the Scottish Parliament.