s 53 Inspection of accounts.
(1) The accounts of— (a) any further education corporation, (aa) any sixth form college corporation, and (b) any designated institution, shall be open to the inspection of the Comptroller and Auditor General. (2) In the case of any such corporation or institution— (a) the power conferred by subsection (1) above, and (b) the powers under sections 6 and 8 of the National 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 grants, loans or other payments are made to them under section 15ZA or 18A of the Education Act 1996, section 14 of the Education Act 2002 or section ... 100 of the Apprenticeships, Skills, Children and Learning Act 2009 .