§ 104A.—(1) Where the auditor of the accounts of a health service body has reason to believe that the body, or any officer of the body—
- (a) has made a decision which involves the incurring of expenditure which is unlawful; or
- (b) 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 forthwith make a report to the Controller of Audit.
§ (2) On receipt of a report under subsection (1) above the Controller of Audit—
- (a) shall forthwith send a copy of the report to the Commission and to the Secretary of State; and
- (b) may, if he thinks fit, send to the Commission and to the Secretary of State any observations which he may have on the report.
§ (3) The Commission may make a report to the Secretary of State on any matters arising out of or in connection with the accounts of a health service body."
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12. After subsection (2) of section 106 (application of sections 93 to 105 to bodies other than local authorities and to officers) there shall be added the following subsection—
(3) In the application of subsection (2) above to an officer of a health service body, for the words from "96" to "section 105" there shall be substituted "97 to 104A.".
§ 13. In Schedule 8 (provisions as to the Commission), for the words "Commission for Local Authority Accounts in Scotland" in both places where they occur there shall be substituted "Accounts Commission for Scotland".