Part 5Conduct of local audit

Prevention of unlawful expenditure etc

I1C130Unlawful expenditure or activity of health service bodies

1

A local auditor of the accounts of a health service body must take the steps set out in subsection (2) if the auditor believes that the body or an officer of the body—

a

is about to make, or has made, a decision which involves or would involve the body incurring unlawful expenditure, or

b

is about to take or has begun to take a course of action which, if followed to its conclusion, would be unlawful and likely to cause a loss or deficiency.

2

The local auditor must, as soon as reasonably practicable—

a

refer the matter to the Secretary of State, and

F1b

notify NHS England of the matter.