15. The following are not entitled to compensation under regulation 14—
(a)an authority or other body in respect of loss or expense incurred at a time when it has accounts which are required by section 2 of the Audit Commission Act 1998(1) to be audited in accordance with that Act;
(b)a department, authority or other body in respect of loss or expense incurred at a time when section 6 of the National Audit Act 1983(2) (“the 1983 Act”) applies to it; and
(c)an authority or body in respect of loss or expense incurred in any of its financial years if its use of resources in that year is examinable under section 7 of the 1983 Act.