(1)A performance plan shall be audited by the Comptroller and Auditor General.
(2)An audit of a performance plan is an examination for the purpose of establishing whether the plan was prepared and published in accordance with the requirements of section 28.
(3)Section 8 of the [1983 c. 44.] National Audit Act 1983 (right of Comptroller and Auditor General to obtain documents and information) applies in relation to an examination under this section as it applies to an examination under section 6 or 7 of that Act.
(4)In relation to a performance plan, the Comptroller and Auditor General shall issue a report—
(a)certifying that he has audited the plan;
(b)stating whether he believes that it was prepared and published in accordance with the requirements of section 28;
(c)stating whether he believes that the performance indicators and performance standards are reasonable and, if appropriate, recommending changes to those performance indicators or performance standards;
(d)if appropriate, recommending how it should be amended so as to accord with the requirements of section 28;
(e)recommending whether the Secretary of State should give a direction under section 31(2)(a) or (b).
(5)The Comptroller and Auditor General shall send a copy of every report under this section to—
(a)the Board;
(b)the Chief Constable; and
(c)the Secretary of State.
(6)The Comptroller and Auditor General shall publish any report under this section on the audit of a performance plan.
(7)Subsections (8) to (11) apply if the Board receives a report which contains a recommendation made under paragraph (c), (d) or (e) of subsection (4).
(8)Within the period of one month beginning on the day on which it receives the report, the Board shall prepare a statement.
(9)The Board shall consult the Chief Constable about the report and the statement it is required to prepare under subsection (8).
(10)The Board shall, without delay, submit the statement it has prepared to the Secretary of State and the Comptroller and Auditor General.
(11)The statement shall—
(a)specify the action, if any, which the Board, or the Chief Constable, intend to take as a result of the report;
(b)contain a summary of the result of the consultation required by subsection (9).