107.This section provides for a number of issues related to examinations by the C&AG.
108.Subsection (2) requires the C&AG to report to the House of Commons where he changes the extent or character of any of his audits under sections 6, 7 or 11 of this Act. This reproduces, in modernised form, the provisions of section 1(4) of the Exchequer and Audit Departments Act 1921.
109.Subsection (3) makes clear that any examinations undertaken by the C&AG under sections 6, 7 or 11 of this Act are carried out on behalf of the House of Commons.
110.Subsections (4) and (5) provide that the C&AG has the same rights of access where he is the appointed auditor of other bodies (these will mainly be non-departmental public bodies) as he has under section 8(1) when he audits departments.
111.Subsections (6) and (7) enable the Treasury to provide by order that a non-departmental public body should be audited by the C&AG, even if the C&AG is currently prevented by statute from auditing the non-departmental public body concerned. An order could remove the restrictions in the statute setting up the non-departmental public body that prevents the C&AG from being appointed auditor. It is not the Government’s intention to make use of these provisions to make the C&AG the auditor of non-departmental public bodies that are audited by the Auditor Generals of the devolved administrations.
112.Subsections (8) and (9) enable the Treasury to provide by order for section 8(1) to apply to documents, in addition to those already provided for by section 8(2), of a specified description or which are held or controlled by a body of a specified kind or in specified circumstances. The intention behind this provision is to enable additional rights of access to documents and bodies for the purpose of auditing departmental accounts to be granted to the C&AG where it is agreed that this should be done.
113.Subsection (10) provides that any orders made under subsections (6) or (8) would be made by statutory instrument subject to affirmative resolution of both Houses of Parliament. The Treasury are required to consult the C&AG before making an order under subsections (6) or (8).
Commentary on Sections Section 25: Examinations by the C&AG