[holding answer 12 October 2009]: I am unable to place in the Library any copies of the certifying claims and expenditure from the Union Modernisation Fund in relation to the accountancy companies listed in my previous answer because the reports are prepared for the confidential use of the unions and BIS, and solely for the purpose of verifying the grant claimed.
This condition is set out in the standard terms of engagement agreed between the Institute of Chartered Accountants of England and Wales used for all the Department's grant-aided projects.