Government Resources and Accounts Act (Northern Ireland) 2001

Economy, efficiency and effectiveness examinations by Comptroller and Auditor General

23.—(1) Part III of the Audit (Northern Ireland) Order 1987 (NI 5) (economy, efficiency and effectiveness examinations) shall be amended as follows.

(2) In Article 8(3) (public bodies subject to examination under that Article) —

(a) after sub-paragraph (b) there shall be inserted—

“(bb) any body—

(i) whose accounts are open to the inspection of the Comptroller and Auditor General by virtue of section 22 of the Government Resources and Accounts Act (Northern Ireland) 2001; and

(ii) which is a public sector body within the meaning of paragraph (7)”;

(b) in paragraph (c) after “by virtue of any” there shall be inserted “other”.

(3) At the end of Article 8 there shall be added the following paragraph—

“(7) For the purposes of this Part an authority or body is a public sector authority or body if—

(a) in the case of a company, its directors (or a majority of them) are appointed by a Northern Ireland department or a Minister of such a department;

(b) in the case of any other body, its members (or a majority of them) are so appointed; and

(c) in the case of any authority, the authority is so appointed.”.

(4) In Article 9 (other bodies subject to examination) for paragraph (4) (bodies to which that Article applies) there shall be substituted—

“(4) This Article applies to any public sector authority or body within the meaning of Article 8(7).”