To ask the Secretary of State for Business, Enterprise and Regulatory Reform pursuant to the answer to the hon. Member for Peterborough of 23 January 2008, Official Report, column 2036W, on the union modernisation fund: audit, which accountancy firms (a) have undertaken and (b) are undertaking the audits. (186086)

[holding answer 18 February 2008]: In line with normal arrangements for Government grant funding, on project completion, each grant recipient is required to appoint an independent accountant to undertake an audit. The auditor's report accompanies the final claim and confirms that the union has expended the sums in respect of which all claims have been made.

It is for grant recipients to appoint an independent accountant, and therefore, we are unable to indicate the accountancy firms that they propose to, or have appointed to undertake audits at this time. However, the following accountancy firms have undertaken audits on union modernisation fund projects:

Gatwick LLP

Hardy Dowdy

HW Fisher and Company

Hope Agar.