Powers of the Comptroller and Auditor GeneralU.K.
24.—(1) The Comptroller and Auditor General may carry out examinations into—
(a)the economy, efficiency and effectiveness with which the FR Scheme administrator has used resources in discharging its functions; and
(b)propriety and regularity in the operation of the FR Scheme.
(2) For the purposes of carrying out an examination under paragraph (1), the Comptroller and Auditor General has a right of access, at all reasonable times, to all such documents relating to the FR Scheme as the Comptroller and Auditor General may reasonably require.
(3) The Comptroller and Auditor General may require from any person who holds, or has control of, any such document such information and explanation as are reasonably necessary in relation to any of those documents.
(4) The Comptroller and Auditor General may lay any reports on examinations carried out under paragraph (1) before Parliament.