9. Where a public authority fails to comply with subsection 8 (1), or a direction under paragraph 8 (5) (b), in relation to a reporting period of the authority, the Chief Executive of the responsible administrative unit shall, in his or her first report under section 7 after that failure—
(a) state that the failure has occurred; and
(b) where the public authority has given the Chief Executive reasons in writing for that failure—state those reasons.