Paragraph 20 I1

After section 32 insert—

“Recoverable sums

Recovery of costs and expenses by local auditor

32A

(1)

Subsection (2) applies in relation to the audit under this Act of the accounts of a relevant authority other than a health service body.

(2)

If the Local Audit Office is satisfied that, by virtue of any provision of this Part, costs or expenses are recoverable by the local auditor under this section, the Office must pay the amount of those costs or expenses to the local auditor.

(3)

Before being so satisfied, the Office must invite representations from the relevant authority concerned.

(4)

Subsection (5) applies in relation to the audit under this Act of the accounts of a health service body.

(5)

If, by virtue of any provision of this Part, costs or expenses are recoverable by the local auditor under this section, the local auditor may recover the amount of those costs or expenses from the health service body as a debt.”