s 30 Unlawful expenditure or activity of health service bodies
(1) A local auditor of the accounts of a health service body must take the steps set out in subsection (2) if the auditor believes that the body or an officer of the body— (a) is about to make, or has made, a decision which involves or would involve the body incurring unlawful expenditure, or (b) is about to take or has begun to take a course of action which, if followed to its conclusion, would be unlawful and likely to cause a loss or deficiency. (2) The local auditor must, as soon as reasonably practicable— (a) refer the matter to the Secretary of State, and (b) notify NHS England of the matter.