Commentary on Sections and Schedules Comptroller and Auditor General Section 17: How functions are to be exercised
71.This section sets out the way in which the C&AG exercises his functions.
72.Subject to certain limitations, the C&AG has complete discretion in the carrying out of his functions, including in determining whether to carry out an examination under Part 2 of the 1983 Act and as to the manner in which any such examination is carried out.
73.Subsections (3) and (4) set out some specific limitations to the C&AG’s powers. In particular he must aim to do things efficiently and cost-effectively. Subsection (5) signposts the provisions in the Act that affect how the C&AG carries out the functions of the office.