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Explanatory Memorandum to Audit and Accountability (Northern Ireland) Order 2003

Article 4: Access to documents of third parties: restrictions and exclusions

Article 4 provides restrictions and exclusions on the power in Article 1.  The C&AG may only exercise his power where it is necessary and reasonable to do so.  Documents may not be sought from individuals receiving monies by way of social security benefit or other grant for their personal support.  The Department of Finance and Personnel is granted an order-making power to exempt grants for personal support not listed in the legislation.  Additionally, the provision does not apply to documents held by central government or bodies audited by the Comptroller and Auditor General in London, out of respect for his jurisdiction.

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