Mr Grayling said he was asking the Serious Fraud Office to investigate the G4S contracts as the company had refused to co-operate with a further audit to rule out wrongdoing.
Second, the DPC then decided to conduct a further audit after it became "concerned with the wider systemic issues identified" in the initial investigation.
After implementing changes to improve work processes, managers determine, through further audit and reporting cycles, if the changes result in improved compliance with the practice standard.
It is hypothesized that just one further audit may suffice to increase compliance again.
After these periods have elapsed the I.R.S. is barred from further audit and collection action.
A further audit is necessary to see any changes.
Further audit to validate these new guidelines is ongoing.
Further audit over the winter period is necessary.
The exact results of the restatements are subject to further audits.
A 2003 audit also turned up problems with the charity's finances that led the board not to fix the problems but to cancel further audits, the report said.
