| Page
|
| |
| 1. Memorandum submitted by Sir John Bourn KCB, Comptroller and Auditor General
| 1 |
| |
| 2. Letter from the Private Secretary of the Comptroller and Auditor General to the Clerk of the Committee
| 23 |
| |
| 3. Further observations by the Comptroller and Auditor General
| 45 |
| |
| 4. Letter from the Clerk of the Committee to Professor Andrew Likierman, Director of Financial Management Reporting and Audit, H M Treasury
| 45 |
| |
| 5. Supplementary Memorandum submitted by H M Treasury
| 45 |
| |
| 6. Memorandum submitted by Professor David Heald
| 49 |
