C2C3C4Part II Accounts and Audit of Public Bodies

Annotations:
Modifications etc. (not altering text)
C2

Pt. II: Power to apply conferred (31.8.2000) by 1997 c. 25, s. 59D(4)(b) (as inserted (31.8.2000) by 1999 c. 22, s. 83(2) (with Sch. 14 para. 7(2)); S.I. 2000/1920, art. 3(b))

Pt. II (ss. 2-32) applied (with modifications) (1.4.2001) by S.I. 2001/734, art. 2

Pt. II (ss. 2-32) modified (1.4.2001) by S.I. 2001/734, art. 3

Prevention of unlawful expenditure etc.

C119 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.