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.