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.
Territorial Extent and Devolution Part 2, Chapter 4: General Section 51: Social security references and reports to Secretary of State