21.—(1) Subsections (2) and (3) have effect in relation to examinations of accounts carried out by the Comptroller and Auditor General under section 10, 11 or 16.
(2) If the Comptroller and Auditor General changes the extent or character of a particular kind of examination, he shall report to the Assembly.
(3) An examination of accounts carried out by the Comptroller and Auditor General shall be carried out on behalf of the Assembly.
(4) Subsection (5) applies where the Comptroller and Auditor General examines and certifies accounts of a body by virtue of a statutory provision or agreement.
(5) Section 12(1) shall apply for the purposes of the examination of the body’s accounts as it applies for the purposes of the examination of a Northern Ireland department’s accounts.
(6) The Department may by order provide for the accounts of a body to be audited by the Comptroller and Auditor General.
(7) An order under subsection (6)—
(a)may be made in relation to a body only if it appears to the Department that the body exercises functions of a public nature or is entirely or substantially funded from public money, and
(b)may make such supplementary or consequential provision (including provision amending a statutory provision) as the Department thinks expedient.
(8) The Department may by order provide for section 12(1) to apply in relation to documents (in addition to those specified in section 12(2))—
(a)of a specified description, or
(b)which are held or controlled either by a body of a specified kind or in specified circumstances.
(9) An order under subsection (8) may apply in respect of the examination of the accounts of a particular department or body or in respect of examinations under section 12(1) generally.
(10) In determining whether and, if so, how to exercise its powers under subsection (6) or (8), the Department shall have regard to any views expressed by the Public Accounts Committee of the Assembly.
(11) An order under subsection (6) or (8)—
(a)shall not be made unless the Department has consulted the Comptroller and Auditor General, and
(b)shall not be made unless a draft of the order has been laid before, and approved by resolution of, the Assembly.
(12) Section 20 of the 1921 Act (examination of accounts specified by order) shall cease to have effect.