Deregulation and Contracting Out Act 1994

Disclosures for audit purposes

7 (1) Where authority A is a Minister or office-holder, the enactment or obligation shall not prevent or penalise the disclosure of relevant information by contractor A or an employee of his if—

(a) the disclosure is to the Comptroller, or a person exercising an audit function of his, and the information could lawfully be disclosed to the Comptroller or that person by authority A; or

(b) the disclosure is to an accounting officer, or a person exercising an audit function of his, and the information could lawfully be disclosed to that officer or person by authority A.

(2) Where authority A is a local authority, the enactment or obligation shall not prevent or penalise the disclosure of relevant information by contractor A or an employee of his if—

(a) the disclosure is to the authority’s chief finance officer, or a person exercising an audit function of his; and

(b) the information could lawfully be disclosed to that officer or person by the authority.

(3) In this paragraph—

• “accounting officer” means an officer appointed by the Treasury under section 22 of the [1866 c. 39.] Exchequer and Audit Departments Act 1866 or section 4 of the [1973 c. 63.] Government Trading Funds Act [1973 c. 63.] 1973;

• “audit function”, in relation to the Comptroller, includes any function under Part II of the [1983 c. 44. S.I. 1987/460 (N.I. 5).] National Audit Act 1983 or Part III of the Audit (Northern Ireland) Order 1987 (examinations into economy, efficiency and effectiveness);

• “chief finance officer” has the same meaning as in section 5 of the [1989 c. 42.] Local Government and Housing Act 1989;

• “Comptroller” means the Comptroller and Auditor General or the Comptroller and Auditor General for Northern Ireland.