The Audit (Northern Ireland) Order 1987

Exercise of functions of Comptroller and Auditor General by staff

4.—(1) Subject to sub-paragraphs (2) and (3), anything which under any statutory provision is required or authorised to be done by the Comptroller and Auditor General may be done by a member of the staff of the Northern Ireland Audit Office authorised for that purpose by the Comptroller and Auditor General.

(2) An authority given under sub-paragraph (1) to certify and report on accounts for the Assembly—

(a)shall extend only to accounts in respect of which the presiding officer of the Assembly has certified to the Assembly that the Comptroller and Auditor General is unable to do so himself; and

(b)shall cease on a vacancy arising in the office of Comptroller and Auditor General.

(3) During the interim period, an authority given under sub-paragraph (1) to certify and report on accounts for the House of Commons or each House of Parliament—

(a)shall extend only to accounts in respect of which the Speaker of the House of Commons has certified to that House or, as the case may be, the Speaker has certified to that House and the Lord Chancellor to the House of Lords, that the Comptroller and Auditor General is unable to do so himself; and

(b)shall cease on a vacancy arising in the office of Comptroller and Auditor General.