Miscellaneous

Examinations by Comptroller and Auditor General
25
1
Subsections (2) and (3) have effect in relation to examinations of accounts carried out by the Comptroller and Auditor General under section 6, 7 or 11.
2
If the Comptroller and Auditor General changes the extent or character of a particular kind of examination, he shall report to the House of Commons.
3
An examination of accounts carried out by the Comptroller and Auditor General shall be carried out on behalf of the House of Commons.
4
Subsection (5) applies where the Comptroller and Auditor General examines and certifies accounts of a body by virtue of an enactment or agreement.
5
Section 8(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 department’s accounts.
6
The Treasury 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 Treasury 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 an enactment) as the Treasury think expedient.
8
The Treasury may by order provide for section 8(1) to apply in relation to documents (in addition to those specified in section 8(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 8(1) generally.
10
An order under subsection (6) or (8)—
a
shall be made by statutory instrument,
b
shall not be made unless the Treasury have consulted the Comptroller and Auditor General, and
c
shall not be made unless a draft of the order has been laid before, and approved by resolution of, each House of Parliament.