Section 135 Inspection of accounts.C1

England and Wales

(1)

The accounts of—

(a)

any university;

(b)

any higher education corporation; F1...

F2(c)

any designated institution within the meaning of section 129A of this Act F3or

(d)

any registered higher education provider of a description prescribed by regulations made for the purposes of section 39(1) of the Higher Education and Research Act 2017

shall be open to the inspection of the Comptroller and Auditor General.

(2)

In the case of any higher education corporation or of any such institution as is mentioned in F4subsection (1)(a), (c) or (d) above—

(a)

the power conferred by subsection (1) above; and

(b)

the powers under sections 6 and 8 of the M1National Audit Act 1983 (examinations into the economy, efficiency and effectiveness of certain bodies and access to documents and information) conferred on the Comptroller and Auditor General by virtue of section 6(3)(c) of that Act;

shall be exercisable only in, or in relation to accounts or other documents which relate to, any financial year in which expenditure is incurred by the corporation, or by the governing body of the institution in question, in respect of which F5financial support has been given to them under section 65 of the Further and Higher Education Act 1992 F6or section 39 or 97 of the Higher Education and Research Act 2017.

Annotations

Textual amendments

F1: Word in s. 135(1)(b) omitted (1.8.2019) by virtue of The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 3(2)(a)
F2: S. 135(1)(c) substituted (6. 5. 1992) by Further and Higher Education Act 1992 (c. 13), s. 93(1), Sch. 8 Pt. I para. 36(a); S.I. 1992/831, art. 2, Sch. 1.
F3: S. 135(1)(d) and word inserted (1.8.2019) by The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 3(2)(b)
F4: Words in s. 135(2) substituted (1.8.2019) by The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 3(3)(a)
F5: Words in s. 135(2) substituted (1. 4. 1993) by Further and Higher Education Act 1992 (c. 13), s. 93(1), Sch. 8 Pt. I para. 36(b); S.I. 1992/831, art. 2, Sch.3.
F6: Words in s. 135(2) inserted (1.8.2019) by The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 3(3)(b)

Marginal citations

M1: 1983 c. 44.

Modifications

C1: S. 135(2) modified by S.I. 1993/563 art. 2(b)(i), Sch.1 as amended (19.4.1993) by S.I. 1993/870, art.2

Notes on Part II

Modifications

C1: Pt. II (ss. 120-161) modified (6. 5. 1992) by Further and Higher Education Act 1992 (c. 13), s. 84(2); S.I. 1992/831, art. 2, Sch.1.

Notes on Chapter II

Modifications

C1: Pt. II Ch. II (ss. 121-138) modified (temp. until 31. 3. 1993) (6. 5. 1992) by Further and Higher Education Act 1992 (c. 13), s. 64(1); S.I. 1992/831, art. 2, Schs.1 and 3.