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4.—(1) Where grant is paid under these Regulations the governing body shall comply with such requirements (including requirements as to the repayment of grant and the payment of interest on sums due) as may be specified by the Secretary of State in the case in question.
(2) Without prejudice to the generality of paragraph (1) above, when grant is paid the governing body shall
(a)where the payment is in respect of expenditure to be incurred and the expenditure or part of it is not incurred, repay on application made in that behalf by the Secretary of State the grant paid or the proportionate part thereof;
(b)keep such records and accounts and furnish to the Secretary of State such information, documents, returns and accounts as the Secretary of State may from time to time require;
(c)open to the inspection of the Comptroller and Auditor General the records and accounts kept pursuant to the requirements imposed under sub-paragraph (b) above.
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