Common use of External Audit Clause in Contracts

External Audit. 10.1. The Comptroller & Auditor General (C&AG) audits UK Sport’s annual accounts. Ministerial approval must be given before the C&AG can sign off the accounts. 10.2. In the event that UK Sport has set up and controls subsidiary companies: ● UK Sport will ask (or will have asked) HM Treasury to designate the company as either profit making or non-profit making ● where HM Treasury determines that the company is non-profit making, it will be (or will have been) included in a GRAA Order, which will make (or will have made) the C&AG its statutory auditor. The company should appoint the C&AG as auditor by agreement until such time as the GRAA Order is issued ● where HM Treasury determines that the company is profit making, it should either appoint the C&AG when its audit contract next comes up for renewal or, where they are required to go out to tender for audit services, the C&AG should be invited to compete. Where the C&AG is not appointed, the company must clearly explain the reasons for selecting a different auditor to DCMS. 10.3. The C&AG: ● will consult the Department and UK Sport on whom – the NAO or a commercial auditor – shall undertake the audit(s) on his behalf, though the final decision rests with the C&AG ● has a statutory right of access to relevant documents, including by virtue of section 25(8) of the Government Resources and Accounts Act 2000, held by another party in receipt of payments or grants from UK Sport Agreed Version - 21/02/2017 ● will share with DCMS information identified during the audit process and the audit report (together with any other outputs) at the end of the audit, in particular on issues impacting on the Department's responsibilities in relation to financial systems within UK Sport ● will, where asked, provide departments and other relevant bodies with Regulatory Compliance Reports and other similar reports which departments may request at the commencement of the audit and which are compatible with the independent auditor's role. 10.4. The C&AG may carry out examinations into the economy, efficiency and effectiveness with which UK Sport has used its resources in discharging its functions. For the purpose of these examinations the C&AG has statutory access to documents as provided for under section 8 of the National Audit Act 1983. In addition, UK Sport shall provide, in conditions to grants and contracts, for the C&AG to exercise such access to documents held by grant recipients and contractors and sub-contractors as may be required for these examinations; and shall use its best endeavours to secure access for the C&AG to any other documents required by the C&AG which are held by other bodies.

External Audit. 10.1. The Comptroller & Auditor General (C&AG) audits UK SportSport England’s annual accounts. Ministerial approval must be given before the C&AG can sign off the accounts. 10.2. In the event that UK Sport England has set up and controls subsidiary companies: ● UK Sport England will ask (or will have asked) HM Treasury to designate the company as either profit making or non-profit making making; ● where HM Treasury determines that the company is non-profit making, it will be (or will have been) included in a GRAA Order, which will make (or will have made) the C&AG its statutory auditor. The company should appoint the C&AG as auditor by agreement until such time as the GRAA Order is issued issued; ● where HM Treasury determines that the company is profit making, it should either appoint the C&AG when its audit contract next comes up for renewal or, where they are required to go out to tender for audit services, the C&AG should be invited to compete. Where the C&AG is not appointed, the company must clearly explain the reasons for selecting a different auditor to DCMS. 10.3. The C&AG: ● will consult the Department and UK Sport England on whom – the NAO or a commercial auditor – shall undertake the audit(s) on his behalf, though the final decision rests with the C&AG C&AG; ● has a statutory right of access to relevant documents, including by virtue of section 25(8) of the Government Resources and Accounts Act 2000Xxx 0000, held by another party in receipt of payments or grants from UK Sport Agreed Version - 21/02/2017 England; ● will share with DCMS information identified during the audit process and the audit report (together with any other outputs) at the end of the audit, in particular on issues impacting on the Department's responsibilities in relation to financial systems within UK Sport England; ● will, where asked, provide departments and other relevant bodies with Regulatory Compliance Reports and other similar reports which departments may request at the commencement of the audit and which are compatible with the independent auditor's role. 10.4. The C&AG may carry out examinations into the economy, efficiency and effectiveness with which UK Sport England has used its resources in discharging its functions. For the purpose of these examinations the C&AG has statutory access to documents as provided for under section 8 of the National Audit Act 1983Xxx 0000. In addition, UK Sport England shall provide, in conditions to grants and contracts, for the C&AG to exercise such access to documents held by grant recipients and contractors and sub-contractors as may be required for these examinations; and shall use its best endeavours to secure access for the C&AG to any other documents required by the C&AG which are held by other bodies.

External Audit. 10.1. The Comptroller & Auditor General (C&AG) audits UK SportAnti-Doping’s annual accounts. Ministerial approval must be given before the C&AG can sign off the accounts. 10.2. In the event that UK Sport Anti-Doping has set up and controls subsidiary companies: ● UK Sport Anti-Doping will ask (or will have asked) HM Treasury to designate the company as either profit making or non-profit making ● where HM Treasury determines that the company is non-profit making, it will be (or will have been) included in a GRAA Order, which will make (or will have made) the C&AG its statutory auditor. The company should appoint the C&AG as auditor by agreement until such time as the GRAA Order is issued ● where HM Treasury determines that the company is profit making, it should either appoint the C&AG when its audit contract next comes up for renewal or, where they are required to go out to tender for audit services, the C&AG should be invited to compete. Where the C&AG is not appointed, the company must clearly explain the reasons for selecting a different auditor to DCMS. 10.3. The C&AG: ● will consult the Department and UK Sport Anti-Doping on whom – the NAO or a commercial auditor – shall undertake the audit(s) on his behalf, though the final decision rests with the C&AG ● has a statutory right of access to relevant documents, including by virtue of section 25(8) of the Government Resources and Accounts Act 2000Xxx 0000, held by another party in receipt of payments or grants from UK Sport Agreed Version - 21/02/2017 Anti- Doping ● will share with DCMS information identified during the audit process and the audit report (together with any other outputs) at the end of the audit, in particular on issues impacting on the Department's responsibilities in relation to financial systems within UK Sport Anti-Doping ● will, where asked, provide departments and other relevant bodies with Regulatory Compliance Reports and other similar reports which departments may request at the commencement of the audit and which are compatible with the independent auditor's role. 10.4. The C&AG may carry out examinations into the economy, efficiency and effectiveness with which UK Sport Anti-Doping has used its resources in discharging its functions. For the purpose of these examinations the C&AG has statutory access to documents as provided for under section 8 of the National Audit Act 1983Xxx 0000. In addition, UK Sport Anti-Doping shall provide, in conditions to grants and contracts, for the C&AG to exercise such access to documents held by grant recipients and contractors and sub-contractors as may be required for these examinations; and shall use its best endeavours to secure access for the C&AG to any other documents required by the C&AG which are held by other bodies.

External Audit. 10.1. 10.1 The Comptroller & Auditor General (C&AG) audits UK Sport’s the BFI annual accounts. Ministerial approval must be given before the C&AG can sign off the accounts. 10.2. 10.2 In the event that UK Sport the BFI has set up and controls subsidiary companies: ● UK Sport • the BFI will ask (or will have asked) HM Treasury to designate the company as either profit making or non-profit making ● non-­‐profit making; • where HM Treasury determines that the company is non-profit non-­‐profit making, it will be (or will have been) included in a GRAA Order, which will make (or will have made) the C&AG its statutory auditor. The ; • where HM Treasury has determined that the company is non-­‐profit making, the company should appoint the C&AG as auditor by agreement until such time as the GRAA Order is issued ● issued; • where HM Treasury determines that the company is profit making, it should either appoint the C&AG when its audit contract next comes up for renewal or, where they are required to go out to tender for audit services, the C&AG should be invited to compete. Where the C&AG is not appointed, the company must clearly explain the reasons for selecting a different auditor to DCMS. 10.3. 10.3 The C&AG: ● • will consult the Department and UK Sport the BFI on whom – − the NAO or a commercial auditor – − shall undertake the audit(s) on his behalf, though the final decision rests with the C&AG ● C&AG; • has a statutory right of access to relevant documents, including by virtue of section 25(8) of the Government Resources and Accounts Act 2000, held by another party in receipt of payments or grants from UK Sport Agreed Version - 21/02/2017 ● the BFI; • will share with DCMS information identified during the audit process and the audit report (together with any other outputs) at the end of the audit, in particular on issues impacting on the Department's responsibilities in relation to financial systems within UK Sport ● the BFI; • will, where asked, provide departments and other relevant bodies with Regulatory Compliance Reports and other similar reports which departments may request at the commencement of the audit and which are compatible with the independent auditor's role. 10.4. 10.4 The C&AG may carry out examinations into the economy, efficiency and effectiveness with which UK Sport the BFI has used its resources in discharging its functions. For the purpose of these examinations the C&AG has statutory access to documents as provided for under section 8 of the National Audit Act 1983. In addition, UK Sport the BFI shall provide, in conditions to grants and contracts, for the C&AG to exercise such access to documents held by grant recipients and contractors and sub-contractors sub-­‐contractors as may be required for these examinations; and shall use its best endeavours to secure access for the C&AG to any other documents required by the C&AG which are held by other bodies.

External Audit. 10.1. The Comptroller & Auditor General (C&AG) audits UK Sport’s The National Lottery Community Fund's annual accounts. Ministerial approval must be given before the C&AG can sign off the accounts. 10.2. In the event that UK Sport the Fund has set up and controls subsidiary companies: ● UK Sport • the Fund will ask (or will have asked) HM Treasury to designate the company cbmpany as either profit making m_aking or non-profit making ● making; • where HM Treasury determines that the company is non-profit making, it will be (or will have been) included in a GRAA Order, which will make (or will have made) the C&AG its statutory auditor. The company should appoint the C&AG as auditor by agreement until such time as the GRAA Order is issued ● Government Resources and Accounts Act • where HM Treasury determines that the company is profit making, it should either appoint the C&AG when its audit contract next comes up for renewal or, where they are required to go out to tender for audit services, the C&AG should be invited to compete. Where the C&AG is not appointed, the company must clearly explain the reasons for selecting a different auditor to DCMS. 10.3. The C&AG: ● • will consult the Department and UK Sport the Fund on whom – - the NAO or a commercial auditor – - shall undertake the audit(s) on his behalf, though the final decision rests with the C&AG ● C&AG; • has a statutory right of access to relevant documents, including by virtue of section 25(8) of the Government Resources and Accounts Act 2000, held by another party in receipt of payments or grants from UK Sport Agreed Version - 21/02/2017 ● the Fund; • will share with DCMS information identified during the audit process and the audit report (together with any other outputs) at the end of the audit, in particular on issues impacting on the Department's responsibilities in relation to financial systems within UK Sport ● the Fund; • will, where asked, provide departments and departments·and other relevant bodies with Regulatory Compliance Reports and other similar reports which departments may request at the commencement of the audit and which are compatible with the independent auditor's role. 10.4. The C&AG may carry out examinations into the economy, efficiency and effectiveness with which UK Sport the Fund has used its resources in discharging its functions. .. For the purpose of these examinations the C&AG has statutory access to documents as provided for under section 8 of the National Audit Act 1983. In addition, UK Sport the Fund shall provide, in conditions to grants and contracts, for the C&AG to exercise such access to documents held by grant recipients and contractors and sub-contractors as may be required for these examinations; and shall use its best endeavours to secure access for the C&AG to any other documents required by the C&AG which are held by other bodies.

External Audit. 10.1. The In accordance with Schedule 1 of the Equality Act 2006, the Comptroller & Auditor General (C&AG) audits UK Sportthe EHRC’s annual accounts. Ministerial approval must be given In practice, where the EHRC’s Annual Report and Accounts form one document, this is laid before Parliament by the C&AG can sign off Secretary of State on behalf of the accounts. 10.2EHRC. In the event that UK Sport the EHRC has set up and controls subsidiary companies: ● UK Sport the EHRC will ask (or will have asked) HM Treasury to designate the company as either profit making or non-profit making ● making; where HM Treasury determines that the company is non-profit making, it will be (or will have been) included in a GRAA Government Resources and Accounts (GRAA) Order, which will make (or will have made) the C&AG its statutory auditor. The company should appoint the C&AG as auditor by agreement until such time as the GRAA Order is issued ● issued; and where HM Treasury determines that the company is profit making, it should either appoint the C&AG when its audit contract next comes up for renewal or, where they are required to go out to tender for audit services, the C&AG should be invited to compete. Where the C&AG is not appointed, the company must clearly explain the reasons for selecting a different auditor to DCMS. 10.3. The C&AG: ● will consult the Department DCMS and UK Sport the EHRC on whom who – the NAO National Audit Office or a commercial auditor – shall undertake the audit(s) on his behalf, though the final decision rests with the C&AG ● C&AG; has a statutory right of access to relevant documents, including by virtue of section 25(8) of the Government Resources and Accounts Act 2000, held by another party in receipt of payments or grants from UK Sport Agreed Version - 21/02/2017 ● the EHRC; will share with DCMS information identified during the audit process and the audit report (together with any other outputs) at the end of the audit, in particular on issues impacting on the DepartmentDCMS's responsibilities in relation to financial systems within UK Sport ● the EHRC; and will, where asked, provide departments and other relevant bodies with Regulatory Compliance Reports and other similar reports which departments may request at the commencement of the audit and which are compatible with the independent auditor's role. 10.4. The C&AG may carry out examinations into the economy, efficiency and effectiveness with which UK Sport the EHRC has used its resources in discharging its functions. For the purpose of these examinations the C&AG has statutory access to documents as provided for under section 8 of the National Audit Act 1983. In addition, UK Sport the EHRC shall provide, in conditions to grants and contracts, for the C&AG to exercise such access to documents held by grant recipients and contractors and sub-contractors as may be required for these examinations; and shall use its best endeavours to secure access for the C&AG to any other documents required by the C&AG which are held by other bodies. The EHRC will allow reasonable access by DCMS to EHRC records and personnel where this is necessary for the proper discharge of the Minister for Women and Equalities’ responsibilities in respect of the EHRC to Parliament – except where they relate to an action taken against the Government and access to specific documents/personnel could compromise the ability of the EHRC to exercise that function independently of Government influence or interference. Access will also be refused where section 6 of the 2006 Act applies. Unless agreed by the DCMS and (as necessary) HM Treasury, the EHRC follows the principles, rules, guidance and advice in Managing Public Money, referring any difficulties or potential bids for exceptions to DCMS in the first instance. A list of guidance and instructions with which the EHRC follows is in Annex A. Once the overall budget has been allocated by DCMS subject to the conditions in this document the EHRC shall have authority to incur expenditure approved in the budget without further reference to the DCMS, subject to the following: the EHRC complies with the delegated financial limits agreed with the DCMS. These delegations shall not be altered without the prior agreement of DCMS; the EHRC complies with Managing Public Money regarding novel, contentious or repercussive proposals; inclusion of any planned and approved expenditure in the budget shall not remove the need to seek formal departmental approval where any proposed expenditure is outside the delegated limits; the EHRC shall provide DCMS with such information about its operations, performance individual projects or other expenditure as the sponsor department may reasonably require; and the EHRC will comply with any additional requirements notified to them by the DCMS, for instance on spending controls or delegated authorities, provided that these requirements are reasonable and provide sufficient assurance of the EHRC's continued operational independence. The EHRC has (and will continue to have) and will enforce a risk management strategy in accordance with best practice in corporate governance and act in accordance with relevant Treasury guidance to ensure that risks are managed appropriately. It should adopt and implement policies and practices to safeguard itself against fraud and theft, in line with the Treasury’s guide: Managing the Risk of Fraud. It should also take all reasonable steps to appraise the financial standing of any firm or other body with which it intends to enter into a contract or to give grant or grant-in-aid. In accordance with section 4 of the 2006 Act, the EHRC will prepare and publish a three-year strategic plan or any revised version, and will submit it to the DCMS for the Secretary of State to lay before Parliament on the EHRC's behalf. Each year of the three-year plan, amplified as necessary, should form the basis of the EHRC’s annual business plan. The business plan should include a forecast of expenditure, suitably classified by activity and key objectives, and clear success indicators. The strategic and business plans will be published by the EHRC on its website and made available to staff. Within the arrangements determined by the EHRC and agreed with the responsible minister, in line with paragraph 7(3) of Schedule 1 to the 2006 Act, the EHRC has responsibility for the recruitment, retention and motivation of its staff and for determining individuals' levels of pay and reward. The broad responsibilities toward its staff are to ensure that: the rules for recruitment and management of staff create an inclusive culture in which diversity is fully valued; appointment and advancement is based on merit: there is no discrimination because of age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation; the level and structure of its staffing, including grading and staff numbers, are appropriate to its functions and the requirements of economy, efficiency and effectiveness; the performance of its staff at all levels is satisfactorily appraised and the EHRC’s performance measurement or appraisal systems are reviewed from time to time; its staff are encouraged to acquire the appropriate professional, management and other expertise necessary to achieve the EHRC’s objectives; proper consultation with staff and their representatives takes place on key issues affecting them; adequate grievance and disciplinary procedures are in place; whistle-blowing procedures consistent with the Public Interest Disclosure Act 2010 are in place; and has in place a staff code of conduct in line with the Model Code for Staff of Executive Non-departmental Public Bodies. Any proposal by the EHRC to move from the existing pension arrangements, or to pay any redundancy or compensation for loss of office under the Civil Service Compensation Scheme or an analogous scheme, requires the prior approval of the Cabinet Office. Proposals on severance must comply with the rules in chapter 4 of Managing Public Money (at the time of writing) and will require Treasury approval. EHRC staff are subject to levels of remuneration and terms and conditions of service (including pensions) within the general pay structure agreed with DCMS. These terms and conditions will be subject to an agreed annual pay negotiating remit and should be in line with the current Public Sector pay policy guidelines issued by the Treasury. The remit will be subject to the agreement of the DCMS. The EHRC has no delegated power to amend these terms and conditions. The EHRC will not remunerate employees via special purpose companies or by means of any other tax avoidance devices, unless by prior agreement with the DCMS. The EHRC will be reviewed every three years, in line with the arrangements set out in the Cabinet Office’s ‘Guidance on reviews of non-departmental public bodies’. Arrangements in the event that Parliament should legislate for the EHRC to be wound up In the event that Parliament should pass primary legislation for the EHRC to be wound up as a legal entity, and its powers and duties passed to one or more successor organisations, the EHRC will be required to wind-up its affairs as soon as practicable and to put in place a plan for its closure. This will include arrangements for the handover of its residual business and assets and liabilities. The draft wind-up plan should be forwarded to DCMS as soon as practicable. DCMS shall put in place arrangements to ensure that, when the EHRC is wound up, this shall be done in an orderly manner. In particular DCMS should ensure that where an EHRC is wound up, the assets and liabilities of the body are passed to any successor organisation and accounted for properly (in the event that there is no successor organisation, the assets and liabilities should revert to the sponsor department). To this end, the DCMS, in conjunction with the EHRC, shall: ensure that procedures are in place in the EHRC to gain independent assurance on key transactions, financial commitments, cash flows and other information needed to handle the wind-up effectively and to maintain the momentum of work inherited by any residuary body; where a body is audited by the National Audit Office; ensure that arrangements are in place to prepare closing accounts and pass to the C&AG for external audit and that funds are in place to pay for such audits; and arrange for the most appropriate person to sign the closing accounts. In the event that another Arm’s Length Body (ALB) takes on the role, responsibilities, assets and liabilities, the succeeding ALB Accounting Officer should sign the closing accounts. In the event that the DCMS inherits the role, responsibilities, assets and liabilities, the Permanent Secretary should sign. The EHRC shall provide the DCMS with full details of all agreements where it or its successors have a right to share in the financial gains of developers. It should also pass to the DCMS details of any other forms of claw-back due to the EHRC. Expenditure against resource and capital budgets must be recorded and monitored by the EHRC in accordance with the Treasury’s Consolidated Budgeting Guidance (or its successor). These are the net expenditure limits for the EHRC in each year - including any use of reserves for which budgetary cover has been given - and must be adhered to. Net expenditure above these limits may not be committed until or unless a revised budget has been agreed in writing by the DCMS. The EHRC will not breach the component parts of the capital and resource budgets (e.g. core capital). Agreement will be sought in advance and in writing if the EHRC wishes to spend more in one category and less in another. In all these matters, the DCMS may be required to refer a decision to the Treasury before granting approval. Grant-in-aid is the amount payable by the DCMS to the EHRC in each year and is independent of the budget figures, although derived from them. It does not include depreciation or any budgetary cover allocated by the DCMS for the EHRC’s use of its own reserves. Both the grant-in-aid provided by the DCMS and the overall budgets set by it for the year in question will be voted in the DCMS's Supply Estimate and be subject to Parliamentary control. The grant-in-aid will normally be paid in monthly instalments on the basis of written applications showing evidence of expenditure required. EHRC will comply with the general principle, that there is no payment in advance of need. Cash balances accumulated during the course of the year from grant-in-aid or other Exchequer funds shall be kept to a minimum level consistent with the efficient operation of the EHRC. Grant-in-aid not drawn down by the end of the financial year shall lapse. Subject to approval by Parliament of the relevant Estimates provision, where grant-in-aid is delayed to avoid excess cash balances at the year-end, the DCMS will make available in the next financial year any such grant-in-aid that is required to meet any liabilities at the year end, such as creditors and accruals. As a minimum, the EHRC shall continue to provide the DCMS with monthly information via its grant-in-aid claims that will enable the DCMS satisfactorily to monitor: the EHRC’s cash management; its draw-down of grant-in-aid; forecast outturn; and other data required for the Treasury’s Combined On-line Information System (COINS) or its successor. The EHRC shall operate management information and accounting systems that enable it to review in a timely and effective manner its financial and non-financial performance against the budgets and targets set out in its Strategic and Business Plans. The EHRC’s performance will be reviewed by the DCMS periodically in accordance with the engagement strategy, set out at Section 5 of this Framework Document. The EHRC will obtain the DCMS’s prior written approval before: entering into any undertaking to incur any expenditure that falls outside the delegations or which is not provided for in the EHRC’s annual budget as approved by the DCMS; incurring expenditure for any purpose that is or might be considered novel or contentious, or which has or could have significant future cost implications; making any significant change in the scale of operation or funding of a specific initiative or scheme previously approved by the Department; redirecting funding provided by the DCMS for one purpose to other purposes; making any change of policy or practice which has wider financial implications that might prove repercussive or which might significantly affect the future level of resources required; or carrying out policies that go against the principles, rules, guidance and advice in Managing Public Money.

External Audit. 10.119.1. The Comptroller & Auditor General (C&AG) audits UK Sport’s the Arts Council England annual accounts. Ministerial approval must be given before the C&AG can sign off the accounts. 10.219.2. In the event that UK Sport Arts Council England has set up and controls subsidiary companies: ● UK Sport Arts Council England will ask (or will have asked) HM Treasury to designate the company as either profit making or non-profit making making; ● where HM Treasury determines that the company is non-profit making, it will be (or will have been) included in a GRAA Order, which will make (or will have made) the C&AG its statutory auditor. The company should appoint the C&AG as auditor by agreement until such time as the GRAA Order is issued issued; ● where HM Treasury determines that the company is profit making, it should either appoint the C&AG when its audit contract next comes up for renewal or, where they are required to go out to tender for audit services, the C&AG should be invited to compete. Where the C&AG is not appointed, the company must clearly explain the reasons for selecting a different auditor to DCMS. 10.319.3. The C&AG: ● will consult the Department and UK Sport Arts Council England on whom – the NAO or a commercial auditor – shall undertake the audit(s) on his behalf, though the final decision rests with the C&AG C&AG; ● has a statutory right of access to relevant documents, including by virtue of section 25(8) of the Government Resources and Accounts Act 2000, held by another party in receipt of payments or grants from UK Sport Agreed Version - 21/02/2017 Arts Council England ; ● will share with DCMS information identified during the audit process and the audit report (together with any other outputs) at the end of the audit, in particular on issues impacting on the Department's responsibilities in relation to financial systems within UK Sport Arts Council England; ● will, where asked, provide departments and other relevant bodies with Regulatory Compliance Reports and other similar reports which departments may request at the commencement of the audit and which are compatible with the independent auditor's role. 10.419.4. The C&AG may carry out examinations into the economy, efficiency and effectiveness with which UK Sport Arts Council England has used its resources in discharging its functions. For the purpose of these examinations the C&AG has statutory access to documents as provided for under section 8 of the National Audit Act 1983. In addition, UK Sport Arts Council England shall provide, in conditions to grants and contracts, for the C&AG to exercise such access to documents held by grant recipients and contractors and sub-contractors as may be required for these examinations; and shall use its best endeavours to secure access for the C&AG to any other documents required by the C&AG which are held by other bodies.

External Audit. 10.1. The Comptroller & Auditor General (C&AG) audits UK Sport’s Sport England annual accounts. Ministerial approval must be given before the C&AG can sign off the accounts. 10.2. In the event that UK Sport England has set up and controls subsidiary companies: ● UK • Sport England will ask (or will have asked) HM Treasury to designate the company as either profit making or non-profit making ● making; • where HM Treasury determines that the company is non-profit making, it will be (or will have been) included in a GRAA Order, which will make (or will have made) the C&AG its statutory auditor. The ; • where HM Treasury has determined that the company is non-profit making, the company should appoint the C&AG as auditor by agreement until such time as the GRAA Order is issued ● issued; • where HM Treasury determines that the company is profit making, it should either appoint the C&AG when its audit contract next comes up for renewal or, where they are required to go out to tender for audit services, the C&AG should be invited to compete. Where the C&AG is not appointed, the company must clearly explain the reasons for selecting a different auditor to DCMS. 10.3. The C&AG: ● • will consult the Department and UK Sport England on whom – the NAO or a commercial auditor – shall undertake the audit(s) on his behalf, though the final decision rests with the C&AG ● C&AG; • has a statutory right of access to relevant documents, including by virtue of section 25(8) of the Government Resources and Accounts Act 2000, held by another party in receipt of payments or grants from UK Sport Agreed Version - 21/02/2017 ● England; • will share with DCMS information identified during the audit process and the audit report (together with any other outputs) at the end of the audit, in particular on issues impacting on the Department's responsibilities in relation to financial systems within UK Sport ● England; • will, where asked, provide departments and other relevant bodies with Regulatory Compliance Reports and other similar reports which departments may request at the commencement of the audit and which are compatible with the independent auditor's role. 10.4. The C&AG may carry out examinations into the economy, efficiency and effectiveness with which UK Sport England has used its resources in discharging its functions. For the purpose of these examinations the C&AG has statutory access to documents as provided for under section 8 of the National Audit Act 1983. In addition, UK Sport England shall provide, in conditions to grants and contracts, for the C&AG to exercise such access to documents held by grant recipients and contractors and sub-contractors as may be required for these examinations; and shall use its best endeavours to secure access for the C&AG to any other documents required by the C&AG which are held by other bodies.