310 Inspection of accounts and reports to Parliament.E+W
(1)The accounts of the governing body of any grant-maintained school shall be open to the inspection of the Comptroller and Auditor General.
(2)The Comptroller and Auditor General shall, in each session of Parliament, report to the House of Commons—
(a)whether he has carried out under section 6 of the M1National Audit Act 1983 any examinations in respect of grant-maintained schools, and
(b)if he has, the results of such examinations.
(3)Each report under subsection (2) shall cover a period beginning at the end of the period covered by the preceding report under that subsection.
(4)In determining whether to carry out any examination under that section in respect of grant-maintained schools and, if he determines to do so, the nature of the examination, the Comptroller and Auditor General shall have regard to any relevant published report of any study promoted or undertaken by the Audit Commission for Local Authorities and the National Health Service in England and Wales under section 220 of the M2Education Reform Act 1988.