4A.—(1) Subject to subsections (2) and (3), the Auditor‑General may audit and report on an individual or a person in relation to —
(a)
the giving by any public authority, the Supreme Court, any subordinate court or Parliament of —
(i)
a grant, a subsidy, an advance of money or a loan, a guarantee for the performance of an obligation or an indemnity; or
(ii)
financial assistance as a result of the taking of an interest in any property or person;
(b)
a supply of any goods or services (or both) under an agreement to which any public authority, the Supreme Court, any subordinate court or Parliament is party, or under a relevant subcontract relating to the public authority, Supreme Court, subordinate court or Parliament; or
(c)
the collection or disbursement of money for or on behalf of any public authority, the Supreme Court, any subordinate court or Parliament.
(2) An audit under this section must be limited to whether the terms and conditions applicable in respect of any of the following have been complied with:
(a)
the receipt by an individual or person of a grant, a subsidy, an advance of money or a loan, a guarantee, an indemnity or financial assistance mentioned in subsection (1)(a);
(b)
a supply by an individual or person of goods or services (or both) mentioned in subsection (1)(b);
(c)
the collection or disbursement of money mentioned in subsection (1)(c) by an individual or person.
(3) An audit under this section may be undertaken by the Auditor‑General only if the Minister, where satisfied that it is in the public interest that an audit under this section ought to be undertaken, directs the Auditor‑General to undertake the audit.
(4) For the purpose of subsection (1)(b), a contract is a relevant subcontract in relation to a public authority, the Supreme Court, any subordinate court or Parliament if the performance of the contract fulfils, or contributes to the fulfilment of, an obligation to supply any goods or services (or both) to the public authority, Supreme Court, subordinate court or Parliament (as the case may be) in another contract.