Part II Accounts and Audit of Public Bodies

Prevention of unlawful expenditure etc.

19 Health service bodies: referral to Secretary of State.

If the auditor for the time being of the accounts of a health service body has reason to believe that the body or an officer of the body—

(a)

is about to make, or has made, a decision which involves or would involve the incurring of expenditure which is unlawful, or

(b)

is about to take, or has taken, a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency,

he shall refer the matter forthwith to the Secretary of State.