The Deregulation and Contracting Out (Northern Ireland) Order 1996

Disclosures for audit purposes

7.—(1) Where authority A is a Department, Minister or office-holder, the enactment or obligation does not prevent or penalise the disclosure of relevant information by contractor A or an employee of his, if—

(a) the disclosure is to the Comptroller, or a person exercising an audit function of his, and the information could be lawfully disclosed to the Comptroller or that person by authority A; or

(b) the disclosure is to an accounting officer, or a person exercising an audit function of his, and the information could be lawfully disclosed to that officer or person by authority A.

(2) Where authority A is a district council, the enactment or obligation does not prevent or penalise the disclosure of relevant information by contractor A or an employee of his, if—

(a) the disclosure is to the council’s chief financial officer, or a person exercising an audit function of his; and

(b) the information could be lawfully disclosed to that officer or person by the council.

(3) In this paragraph—

• “accounting officer” means—

  (a)

  an officer appointed as such an officer by the Department of Finance and Personnel;

  (b)

  an officer appointed by the Treasury under section 22 of the [1866 c. 39.] Exchequer and Audit Departments Act 1866 or section 4 of the [1973 c. 63.] Government Trading Funds Act 1973;

• “audit function”, in relation to the Comptroller, includes any function under Part III of the [1987 NI 5.] Audit (Northern Ireland) Order 1987 or Part II of the [1983 c. 44.] National Audit Act 1983 (examinations into economy, efficiency and effectiveness);

• “chief financial officer” has the meaning assigned by section 148(1) of the [1972 c. 9 (N.I.).] Local Government Act (Northern Ireland) 1972;

• “Comptroller” means the Comptroller and Auditor General for Northern Ireland or the Comptroller and Auditor General of the United Kingdom,