Subsection (1) places a duty on each local authority and the health board or boards for all or part of the local authority area, acting jointly, to prepare and publish a report termed a “local child poverty action report” as soon as reasonably practicable after the end of each year to which a section 7 delivery plan relates. Subsection (2) requires that the action reports must describe any measures taken by the local authority or the health board(s) in each local authority area during the year to contribute to the meeting of the child poverty targets. 26.