Local Audit and Accountability Act 2014

35 Examinations by the Comptroller and Auditor General

(1) After section 7 of the National Audit Act 1983 insert—

“7ZA Relevant authorities

(1) The Comptroller and Auditor General may carry out examinations into the economy, efficiency and effectiveness with which relevant authorities have used their resources in discharging their functions.

(2) An examination under this section must relate to—

(a) all relevant authorities, or

(b) particular descriptions of relevant authorities.

(3) An examination under this section is to be carried out for the purposes of—

(a) ensuring that the use of resources by a department to which section 6 applies to fund relevant authorities represents an economical, efficient and effective use of those resources, or

(b) providing evaluation, commentary and advice of a general nature to all relevant authorities, or all relevant authorities of a particular description, as to the economy, efficiency and effectiveness with which they use their resources in discharging their functions.

(4) An examination under this section may be combined with another examination under this Part.

(5) This section does not entitle the Comptroller and Auditor General to question—

(a) the merits of the policy objectives of any relevant authority in respect of which an examination is carried out, or

(b) the merits of government policy.

(6) Before carrying out an examination under this section, the Comptroller and Auditor General must consult—

(a) such associations or representatives of relevant authorities as the Comptroller and Auditor General thinks appropriate, and

(b) such other persons or bodies as appear to the Comptroller and Auditor General to be relevant to the examination proposed to be carried out.

(7) Subsection (8) applies if the Comptroller and Auditor General—

(a) proposes to carry out an examination under this section, and

(b) considers that the work of the Auditor General for Wales is relevant to the examination.

(8) Before carrying out the examination, the Comptroller and Auditor General must—

(a) consult the Auditor General for Wales, and

(b) take into account any relevant work done or being done by the Auditor General for Wales.

(9) In deciding whether to carry out an examination under this section, and in carrying out such an examination, the Comptroller and Auditor General must have regard to any other relevant examination, inspection or research (by whatever name) that the Comptroller and Auditor General knows has been, is or is to be undertaken by other persons.

(10) The Comptroller and Auditor General may publish the results of an examination under this section in such manner as the Comptroller and Auditor General considers appropriate.

(11) In this Act “relevant authority” has the same meaning as in the Local Audit and Accountability Act 2014 (see section 2(1)), except that—

(a) the Common Council of the City of London is a relevant authority for the purposes of this Act only to the extent that it exercises functions to which that Act applies,

(b) a health service body within the meaning of that Act (see section 3(9)) is not a relevant authority for the purposes of this Act, and

(c) a chief constable within the meaning of that Act (see section 44(1)) or the Commissioner of Police of the Metropolis is not a relevant authority for the purposes of this Act.”

(2) Section 8 (rights to obtain documents and information) of that Act is amended as follows.

(3) In subsection (1) (right to access documents etc for purposes of examination under section 6 or 7), for “or 7” substitute “, 7 or 7ZA”.

(4) In subsection (2) (application of subsection (1) rights)—

(a) at the beginning insert “In the case of an examination under section 6 or 7,”,

(b) after “control of” insert “—(a)”, and

(c) at the end insert “, or

(b) where the examination relates in whole or in part to the use of resources by the department, authority or body to fund a relevant authority, that relevant authority.”

(5) After subsection (2) insert—

“(2A) In the case of an examination under section 7ZA, subsection (1) applies only to documents in the custody or under the control of—

(a) a relevant authority to which the examination relates, or

(b) where the examination is undertaken for a purpose within section 7ZA(3)(a), a department to which section 6 applies and which funds a relevant authority to which the examination relates.”