8.The commentary on articles is not intended to be complete. Where no additional explanation or clarification is necessary, none is given.
Article 3 provides that, in the course of a statutory audit or VFM study of any body the Comptroller and Auditor General shall have a right of access to documents relating to the accounts of the body, which are held or controlled by the body, certain of its agents, or certain third parties. These are defined as bodies which have received financial assistance from the audited body, or are in a contractual or sub-contractual relationship with it. A catch-all order-making power is provided for the Department of Finance and Personnel to provide for cases not falling within the ambit of the legislation, on consultation with the Comptroller and Auditor General and having regard to the views of the Public Accounts Committee.
Article 4 provides restrictions and exclusions on the power in Article 1. The C&AG may only exercise his power where it is necessary and reasonable to do so. Documents may not be sought from individuals receiving monies by way of social security benefit or other grant for their personal support. The Department of Finance and Personnel is granted an order-making power to exempt grants for personal support not listed in the legislation. Additionally, the provision does not apply to documents held by central government or bodies audited by the Comptroller and Auditor General in London, out of respect for his jurisdiction.
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.
Article 6 repeals and re-enacts the main statutory provisions relating to Health Service Audit. It transfers the health service audit function from the Department of Health, Social Services and Public Safety (DHSSPS) to the C&AG.
Article 7 repeals and re-enacts the statutory provisions by which the Department of the Environment (DOE) appoints local government auditors, to reflect the fact that in future they will be the employees not of the DOE but of the Northern Ireland Audit Office (NIAO).
Article 8 provides for the staff currently employed by DHSSPS in health service audit or by DOE in local government audit to be transferred to the employment of the NIAO.