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 19987 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 19838 (“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.