§ Mr. MorganTo ask the Chancellor of the Exchequer if he will list those non-departmental public bodies which are annually and comprehensively audited(a) by the 234W National Audit Office and (b) by private firms of accountants; if he will list the criteria on which such accountants are selected and for what length of time they are appointed; and if he will make a statement.
§ Mr. PortilloThe Treasury does not maintain a central list of the auditors of non-departmental public bodies. The publication "Public Bodies 1991" prepared by the Cabinet Office lists the non-departmental public bodies by sponsoring department and indicates those executive bodies which are subject to audit by the Comptroller and Auditor General. The legislation governing the individual bodies will normally determine whether the Comptroller and Auditor General is the statutory auditor or whether a firm of accountants is to be appointed. In the latter case, the appointment is normally the responsibility of the sponsoring Department.