# The Government Resources and Accounts Act 2000 (Rights of Access of Comptroller and Auditor General) Order 2003, Note: Explanatory note


(This Note does not form part of the Order)
This Order implements part of the Government’s policy set out in its response, published on 13th March 2002 (Cm 5456), to Lord Sharman’s report on audit and accountability in Central Government. The Order gives the Comptroller and Auditor General access, for the purpose of his financial audit of the accounts of government departments and non-departmental public bodies, to documents held or controlled by train operating companies, registered social landlords, and the regulator of the Landfill Tax Credit Scheme.
The Order also gives the Comptroller and Auditor General access for that purpose to documents relating to grants of public money (other than grants paid to individuals under the legislation referred to in Article 2(2)), to documents relating to contracts for the provision of goods or services to bodies audited by the Comptroller and Auditor General, and to documents relating to subcontracts in relation to such contracts.

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Source: https://www.legislation.gov.uk/ukdsi/2003/0110458168/note (the official version)
Page: https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-rights-of-access-of-comptroller-and-auditor-general-order-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.