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

Article 5: Additional public bodies whose annual accounts are to be subject to audit by the Comptroller and Auditor General

Article 5 sets out the major NDPBs which will in future be audited by the C&AG, and which he does not already audit.  An order-making power is provided for the Department of Finance and Personnel, to allow it to make provision for other or future bodies funded entirely or substantially from public money to be audited by the C&AG.  Such order must be laid before the Assembly and made only after consultation with the C&AG.

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