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

1. Introduction

2. Background and Policy Objectives

3. Consultation

4. Overview

5. Commentary on Articles

   1. Article 3: Access to information for purposes of audit by Comptroller and Auditor General

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

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

   4. Article 6: Reorganisation of health service audit

   5. Article 7: Reorganisation of local government audit

   6. Article 8: Transfer of staff to Northern Ireland Audit Office