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