The Audit and Accountability (Northern Ireland) Order 2003

[F1 Mandatory provision of data N.I.

4B— (1) The Comptroller and Auditor General may require—

(a) any body mentioned in paragraph (2); and

(b) any officer or member of such a body,

to provide the Comptroller and Auditor General or a person acting on his behalf with such data (and in such form) as the Comptroller and Auditor General or that person may reasonably require for the purpose of conducting data matching exercises.

(2) The bodies are—

(a) any body (including a holder of a statutory office) whose accounts are required to be audited by the Comptroller and Auditor General, other than a body whose accounts are required to be so audited by virtue of section 55 of the Northern Ireland Act 1998 (c. 47);

(b) any body whose accounts are required to be audited by a local government auditor.

(3) A person who without reasonable excuse fails to comply with a requirement of the Comptroller and Auditor General under paragraph (1)(b) is guilty of an offence and liable on summary conviction—

(a) to a fine not exceeding level 3 on the standard scale; and

(b) to an additional fine not exceeding £20 for each day on which the offence continues after conviction for that offence.

(4) If an officer or member of a body is convicted of an offence under paragraph (3), any expenses incurred by the Comptroller and Auditor General in connection with proceedings for the offence, so far as not recovered from any other source, are recoverable from that body.]

F1 Arts. 4A-4H and preceding cross-heading inserted (1.3.2008 for preceding cross-heading and Art. 4G(1)(3)(4) otherwise 6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 73, 94(1), Sch. 7 para. 6; S.I. 2008/219, art. 3(j); S.I. 2008/755, art. 16(a)