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Education Reform Act 1988

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This is the original version (as it was originally enacted).

135Inspection of accounts

(1)The accounts of—

(a)any university;

(b)any higher education corporation; or

(c)any institution designated under section 129 of this Act as an institution eligible to receive support from funds administered by the Polytechnics and Colleges Funding Council;

shall be open to the inspection of the Comptroller and Auditor General.

(2)In the case of any higher education corporation or of any such institution as is mentioned in subsection (1)(a) or (c) above—

(a)the power conferred by subsection (1) above; and

(b)the powers under sections 6 and 8 of the [1983 c. 44.] National Audit Act 1983 (examinations into the economy, efficiency and effectiveness of certain bodies and access to documents and information) conferred on the Comptroller and Auditor General by virtue of section 6(3)(c) of that Act;

shall be exercisable only in, or in relation to accounts or other documents which relate to, any financial year in which expenditure is incurred by the corporation, or by the governing body of the institution in question, in respect of which grants are made to them under section 131 or 132 of this Act.

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