Territorial Extent and Devolution Part 2, Chapter 4: General Section 51: Social security references and reports to Secretary of State
105.This section empowers the Auditor General to refer to the Secretary of State (in practice, the Secretary of State for Work and Pensions) matters arising from work undertaken under Part 2 of the Act if he considers it relevant to the Secretary of State’s functions in respect of social security. An auditor appointed by the Auditor General is given a similar power.