Act not in force at Royal Assent; Act wholly in force at 1. 9.1984 see s. 15.
Words repealed by Official Secrets Act 1989 (c. 6, SIF 39:2), s. 16(4), Sch. 2
Words in s. 4(2) substituted (1.4.2001) by 2000 c. 20, s. 29, Sch. 1 para. 18(2)(a); S.I. 2000/3349, art. 3(1)(a) (with transitional provision in art. 5)
Words in s. 4(4) substituted (1.4.2001) by 2000 c. 20, s. 29, Sch. 1 para. 18(2)(b); S.I. 2000/3349, art. 3(1)(a) (with transitional provision in art. 5)
S. 6 applied (E.W.) by Water Act 1989 (c. 15, SIF 130), s. 1, Sch. 1 Pt. II para. 22(4) (with ss. 58(7), 101(1), 141(6), 160(1)(2)(4), 163,
S. 6 restricted (E.W.) by Education Reform Act 1988 (c. 40, SIF 41:1),ss. 135(2)(b), 231(7), 235(6)
S. 6 applied (E.W.) by Housing Act 1988 (c. 50, SIF 61), s. 62(5), Sch. 8 Pt. III para. 10(5)
S. 6 applied (E.W.) (1.12.1991) by Water Resources Act 1991 (c. 57, SIF 130), ss. 122(4), 225(2).
S. 6 restricted (16.5.1992) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 12, Sch. 2 para. 19(b); S.I. 1992/817, art. 3(2), Sch. 1.
S. 6 restricted (30.9.1992) by Further and Higher Education Act 1992 (c. 13), s. 53(2)(b); S.I. 1992/831, art. 2, Sch. 2.
S. 6 restricted (1.4.1993) by Further and Higher Education (Scotland) Act (c. 37), s. 53(2)(b); S.I. 1992/817, art. 3(2), Sch. 4.
S. 6 applied (28.7.1995) by 1995 c. 25, s. 46(4) (with ss. 7(6), 115, 117); S.I. 1995/1983, art. 2
S. 6 restricted (2.9.1998) by 1993 c. 39, s. 33(4) (as inserted (2.9.1998) by 1998 c. 22, ss. 5(1)(2), 27(5))
S. 6 restricted (1.12.1998) by 1998 c. 38, s. 101(2) (with ss. 139(2), 143(2)); S.I. 1998/2789, art. 2
S. 6 excluded (1.4.2000) by 1998 c. 46, s. 125, Sch. 8 para. 20; S.I. 1998/3178, art. 2(2), Sch. 5
S. 6(3)(a) substituted (1.4.2001) by 2000 c. 20, s. 29, Sch. 1 para. 18(3); S.I. 2000/3349, art. 3(1)(a) (with transitional provision in art. 5)
S. 6(3)(aa) inserted (1.12.1998) by 1998 c. 38, s. 100(5) (with ss. 139(2), 143(2)); S.I. 1998/2789, art. 2
S. 6(3)(c) restricted (16.5.1992) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 12, Sch. 2 para. 19(b); S.I. 1992/817, art. 3(2), Sch. 1.
S. 6(3)(c) restricted (1.4.1993) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 53(2)(b); S.I. 1992/817, art. 3(2), Sch. 4.
S. 7 excluded (E.W.) by London Regional Transport Act 1984 (c. 32, SIF 126), s. 24
S. 7 excluded (1.4.2000) by 1998 c. 46, s. 125, Sch. 8 para. 20; S.I. 1998/3178, art. 2(2), Sch. 5
S. 7 restricted (1.2.1999) by 1998 c. 38, s. 111, Sch. 9 Pt. I paras. 12, 13 (with ss. 139(2), 143(2)); S.I. 1999/118, art. 2
S. 7 restricted (1.7.1999) by 1993 c. 46, Sch. 1A para. 14(2) (as inserted (1.7.1999) by 1998 c. 38, s. 112, Sch. 10 para. 17 (with ss. 139(2), 143(2)); S.I. 1999/1290, art. 4
S. 8 restricted (E.W.) by Education Reform Act 1988 (c. 40, SIF 41:1),ss. 135(2)(b), 231(7), 235(6)
S. 8 restricted (16.5.1992) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 12, Sch. 2 para. 19(b); S.I. 1992/817, art. 3(2), Sch.1.
S. 8 restricted (30.9.1992) by Further and Higher Education Act 1992 (c. 13), s. 53(2)(b); S.I. 1992/831, art. 2, Sch.2.
S. 8 restricted (1.4.1993) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 53(2)(b); S.I. 1992/817, art. 3(2), Sch.4.
S. 8 applied (30.11.2000) by 2000 c. 41, s. 1(6), Sch. 1 para. 16(2) (with s. 156(6))
S. 8 applied (N.I.) (prosp.) by 2000 c. 32, ss. 29(3), 30(4), 79(1)
S. 9 extended (1.4.2000) by 1999 c. 28, s. 39(7), Sch. 4 para. 6 (with s. 38); S.I. 2000/1066, art. 2
S. 13 applied (31.7.1998) by 1998 c. 38, s. 155(4) (with ss. 139(2), 143(2))
Words in Sch. 2 para. 2(3) substituted (22.8.1996) by 1996 c. 18, ss. 240, 243, Sch. 1 para. 22 (with
S. 4(1) substituted (1.4.2001) by 2000 c. 20, s. 29, Sch. 1 para. 18(4); S.I. 2000/3349, art. 3(1)(a) (with transitional provision in art. 5)
Words in s. 4(2) substituted (1.4.2001) by 2000 c. 20, s. 29, Sch. 1 para. 18(5)(a)(b); S.I. 2000/3349, art. 3(1)(a) (with transitional provision in art. 5)
Entry relating to the British Airports Authority repealed by Airports Act 1986 (c. 31, SIF 9), s. 83(5), Sch. 6 Pt. I
Entry repealed (E.W.S.) by Gas Act 1986 (c. 44, SIF 44:2), s. 67(4), Sch. 9 Pt. III
Entry relating to The British National Oil Corporation repealed by Oil and Pipelines Act 1985 (c. 62, SIF 86), ss. 6, 7, Sch. 4 Pt. II
Entries repealed (9.11.2001) by Electricity Act 1989 (c. 29, SIF 44:1), s. 112(3)(4), Sch. 17 para. 35(1), Sch. 18; S.I. 2001/3419, art. 2(a)(c)
Entry inserted (E.W.) by London Regional Transport Act 1984 (c. 32, SIF 126), s. 24
Entry in Sch. 4 Pt. I relating to the National Bus Company repealed (E.W.S.) (1.4.1991) by S.I. 1991/510, art. 5, Sch.
Entry relating to The National Coal Board repealed by Coal Industry Act 1987 (c. 3, SIF 86), s. 10(3), Sch. 3 Pt. II
Entry repealed (9.11.2001) by Electricity Act 1989 (c. 29, SIF 44:1), s. 112(3)(4), Sch. 17 para. 35(1), Sch. 18; S.I. 2001/3419, art. 2(a)(c)
Entry inserted by Oil and Pipelines Act 1985 (c. 62, SIF 86), s. 7(3)
Entry in Sch. 4 Pt. I repealed (coming into force in accordance with art. 1(3) of the amending S.I) by S.I. 2001/1149, art. 3(2), Sch. 2
Entry relating to the Scottish Transport Group in Sch. 4 Pt. I repealed (S.) (7.6.2002) by S.S.I. 2002/263, art. 5(2), Sch.
Entry repealed (9.11.2001) by Electricity Act 1989 (c. 29, SIF 44:1), s. 112(3)(4), Sch. 17 para. 35(1), Sch. 18; S.I. 2001/3419, art. 2(a)(c)
Entries repealed (E.W.) by Water Act 1989 (c. 15, SIF 130), s. 190(1)(3)(4), Sch. 27 Pt. I
Entry relating to Sianel Pedwar Cymru substituted (prosp.) for the entries relating to the Independent Broadcasting Authority and the Welsh Fourth Channel Authority by Broadcasting Act 1990 (c. 42, SIF 96), s. 203(1), Sch. 20 Pt. II para. 36
Words in Sch. 4 Pt. I repealed (27.3.2004) by Coal industry Act 1994 (c. 21), s. 67, Sch. 9 para. 29, Sch. 11 Pt. IV; S.I. 2004/144, art. 3
An Act to strengthen Parliamentary control and supervision of expenditure of public money by making new provision for the appointment and status of the Comptroller and Auditor General, establishing a Public Accounts Commission and a National Audit Office and making new provision for promoting economy, efficiency and effectiveness in the use of such money by government departments and other authorities and bodies; to amend or repeal certain provisions of the Exchequer and Audit Departments Acts 1866 and 1921; and for connected purposes.
Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
The power of Her Majesty under section 6 of the
The Comptroller and Auditor General shall by virtue of his office be an officer of the House of Commons.
Subject to any duty imposed on him by statute, the Comptroller and Auditor General shall have complete discretion in the discharge of his functions and, in particular, in determining whether to carry out any examination under Part II of this Act and as to the manner in which any such examination is carried out; but in determining whether to carry out any such examination he shall take into account any proposals made by the Committee of Public Accounts.
Subsection (2) above shall not be construed as applying any provision of section 4 of the
There shall be a body of Commissioners named the Public Accounts Commission (in this Act referred to as “
The Commission shall consist of—
the Member of the House of Commons who is for the time being the Chairman of the Committee of Public Accounts;
the Leader of the House of Commons; and
seven other Members of the House of Commons appointed by the House, none of whom shall be a Minister of the Crown.
The Commission shall from time to time present to the House of Commons a report on the exercise of its functions.
Schedule 1 to this Act shall have effect as respects the Commission.
There shall be a National Audit Office consisting of—
the Comptroller and Auditor General, who shall be the head of that Office; and
the staff appointed by him under this section.
The Comptroller and Auditor General shall appoint such staff for the National Audit Office as he considers necessary for assisting him in the discharge of his functions.
The staff shall be appointed at such remuneration and on such other terms and conditions as the Comptroller and Auditor General may determine.
Employment as a member of the staff of the National Audit Office shall be included among the kinds of employment to which a superannuation scheme under section 1 of the
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In section 2(2) of the
Schedule 2 to this Act shall have effect for supplementing the provisions of this section.
Subject to the provisions of this section, the expenses of the National Audit Office shall be defrayed out of moneys provided by Parliament.
The Comptroller and Auditor General shall for the financial year ending on 31st March 1984 and for each subsequent financial year prepare an estimate of
In discharging its functions under subsection (2) above the Commission shall have regard to any advice given by the Committee of Public Accounts and the Treasury.
The Commission shall appoint a person to be responsible as accounting officer for preparing
The Commission shall appoint an auditor for the National Audit Office, and Schedule 3 to this Act shall have effect in relation to his appointment and duties.
Subsection (1) above does not affect section 1(4) of the Exchequer and Audit Departments Act 1957 or section 13(7) of the
Subject to subsection (2) below, the Comptroller and Auditor General may charge a fee for auditing the accounts of any person or body.
The Comptroller and Auditor General shall not without the consent of a Minister of the Crown charge a fee for auditing the accounts of a person or body whose functions are discharged on behalf of the Crown; and this section shall not be construed as authorising the charging of a fee for the audit by agreement of the accounts of any other person or body unless the agreement so provides.
Any fee received by the Comptroller and Auditor General by virtue of this section shall be paid by him into the Consolidated Fund.
The Comptroller and Auditor General may carry out examinations into the economy, efficiency and effectiveness with which any department, authority or other body to which this section applies has used its resources in discharging its functions.
Subsection (1) above shall not be construed as entitling the Comptroller and Auditor General to question the merits of the policy objectives of any department, authority or body in respect of which an examination is carried out.
Subject to subsections (4) and (5) below, this section applies to—
any department which is required to prepare resource accounts under section 5 of the Government Resources and Accounts Act 2000;
the National Assembly for Wales;
any body required to keep accounts under section 98 of the
any other authority or body whose accounts are required to be examined and certified by, or are open to the inspection of, the Comptroller and Auditor General by virtue of any enactment, including an enactment passed after this Act; and
any authority or body which does not fall within section 7 below and whose accounts are required to be examined and certified by, or are open to the inspection of, the Comptroller and Auditor General by virtue of any agreement made, whether before or after the passing of this Act, between that authority or body and a Minister of the Crown.
Where the functions of the Comptroller and Auditor General in relation to any authority or body falling within subsection (3)(c) or (d) above are by the enactment or agreement in question restricted to particular activities of the authority or body, any examination under this section in respect of that authority or body shall be correspondingly restricted.
No examination shall be carried out under this section by the Comptroller and Auditor General in respect of an authority or body falling within subsection (3)(d) above unless the carrying out of such an examination is included (expressly or by implication) in the functions exercisable by him under the agreement in question; but where—
the agreement was made by a Minister before the coming into force of this section and is not such as to allow any such examination; or
a Minister makes an agreement after the coming into force of this section for the exercise by the Comptroller and Auditor General in respect of any authority or body of any such functions as are mentioned in subsection (3)(d) above,
the Minister shall, subject to subsection (6) below, use his best endeavours to secure from the authority or body in question such rights as will enable examinations under this section to be carried out in respect of that authority or body.
Subsection (5) above shall not oblige a Minister to seek to obtain any rights except at the request of the Comptroller and Auditor General, and the obligations of a Minister under that subsection do not apply to any organisation which is the subject of an Order in Council under section 1 or 4 of the
In this section—
“
“Minister” or “
“
and references to an agreement made by a Minister include references to conditions imposed by him in pursuance of any statutory power in that behalf, whether in connection with the provision of financial assistance or otherwise.
If the Comptroller and Auditor General has reasonable cause to believe that any authority or body to which this section applies has in any of its financial years received more than half its income from public funds he may carry out an examination into the economy, efficiency and effectiveness with which it has in that year used its resourses in discharging its functions.
Subsection (1) above shall not be construed as entitling the Comptroller and Auditor General to question the merits of the policy objectives of any authority or body in respect of which an examination is carried out.
In determining for the purposes of subsection (1) above whether the income of an authority or body is such as to bring it within that subsection the Comptroller and Auditor General shall consult that authority or body and the Treasury.
This section applies to any authority or body appointed, or whose members are required to be appointed, by or on behalf of the Crown except a body specified in Schedule 4 to this Act.
For the purposes of this section money is received from public funds if it is paid—
by a Minister of the Crown out of moneys provided by Parliament or out of the National Loans Fund; or
by an authority or body which itself falls within subsection (1) above, including an authority or body falling within that subsection by virtue of this paragraph;
but, in either case, there shall be disregarded any money paid as consideration for the acquisition of property or the supply of goods or services or as remuneration, expenses, pensions, allowances or similar benefits for or in respect of a person as the holder of an office.
In this section “
Subject to subsection (2) below, the Comptroller and Auditor General shall have a right of access at all reasonable times to all such documents as he may reasonably require for carrying out any examination under section 6 or 7 above and shall be entitled to require from any person holding or accountable for any such document such information and explanation as are reasonably necessary for that purpose.
Subsection (1) above applies only to documents in the custody or under the control of the department, authority or body to which the examination relates.
The Comptroller and Auditor General may report to the House of Commons the results of any examination carried out by him under section 6 or 7 above.
Section 24 of the
Section 1 of the
The proviso to subsection (2) (which enables the Treasury to require the Comptroller and Auditor General to examine vouchers) shall cease to have effect.
In subsection (3) for the words from the beginning to “such authority” (which enable the Treasury to require the Comptroller and Auditor General to ascertain whether any expenditure is supported by the authority of the Treasury) there shall be substituted the words “If in examining an appropriation account it appears to the Comptroller and Auditor General that the account includes any material expenditure requiring the authority of the Treasury which has been incurred without such authority he shall report that fact to the Treasury”.
Section 3 of the Exchequer and Audit Departments Act 1921 (examination of accounts specified by Treasury minute) shall be amended as follows.
For subsection (1) there shall be substituted—
The Comptroller and Auditor General shall examine the accounts of any person or body specified by an order made by the Treasury by statutory instrument; and no such order shall be made unless a draft of it has been laid before and approved by a resolution of the House of Commons.
In subsection (2) for the words “the accountant” there shall be substituted the words “the person or body in question.”
Subsections (3) and (4) shall cease to have effect.
If at any time after the passing of this Act—
the name of the Committee of Public Accounts is changed; or
the functions discharged by that Committee at the passing of this Act, or functions substantially corresponding thereto, are discharged by a different Committee of the House of Commons,
references in this Act to the Committee of Public Accounts shall be construed as a reference to that Committee by its new name or, as the case may be, to the Committee for the time being discharging those functions.
Any question arising under this section shall be determined by the Speaker of the House of Commons.
The enactments mentioned in Schedule 5 to this Act are hereby repealed to the extent specified in the third column of that Schedule.
This Act may be cited as the National Audit Act 1983.
Subject to subsection (3) below, this Act shall come into force on 1st January 1984.
The repeal of section 8(2) of the Exchequer and Audit Departments Act 1921 shall not come into force until the end of the period of nine months beginning with that date; and until the end of that period section 3(6) above shall have effect as if for the words “shall be construed as a reference to the National Audit Office” there were substituted the words “shall be construed as including a reference to the National Audit Office”.
Section 2(4).
Subject to paragraph 2 of this Schedule, a member of the Commission, other than the ex officio member, shall vacate his office—
if he ceases to be a Member of the House of Commons; or
if another person is nominated or appointed in his place.
Subject to sub-paragraph (1) above, a member of the Commission, other than the ex officio member, shall hold office for the duration of the Parliament in which he is nominated or appointed and for the further period provided by paragraph 2 of this Schedule.
A member of the Commission, other than the ex officio member, may resign at any time by notice to the Commission.
Past service is no bar to nomination or appointment as a member of the Commission.
In this paragraph and paragraph 2 of this Schedule “
On a dissolution of Parliament the person who is then the Chairman of the Committee of Public Accounts shall continue in office as a member of the Commission until a new Chairman of that Committee is appointed.
Subject to sub-paragraph (3) below, on a dissolution of Parliament the members of the Commission, other than the ex officio member, shall continue in office until members are nominated or appointed in their place.
Where at any time after Parliament has been dissolved it appears that a member of the Commission other than the ex officio member—
has not been validly nominated as a candidate at the ensuing general election; or
although so nominated, has not been elected a Member of Parliament at that election,
that member shall resign from the Commission forthwith; but nothing in sub-paragraph (2) above or this sub-paragraph shall be taken as preventing any such member from resigning otherwise than in pursuance of this sub-paragraph.
The Commission shall elect a chairman from amongst its members.
The validity of any proceedings of the Commission shall not be affected by any vacancy among the members of the Commission or by any defect in the appointment or nomination of any Commissioner.
The Commission may determine its own procedure.
The Commission may appoint one of the Commissioners to act as chairman at any meeting of the Commission in the absence of the elected chairman of the Commission.
Section 3(7).
The person for the time being holding the office of Comptroller and Auditor General shall by that name be a corporation sole.
It shall be the duty of the Comptroller and Auditor General to make, by such date as the Commission may determine, an offer of employment as a member of the staff of the National Audit Office to each person employed in the civil service of the State in the Exchequer and Audit Department immediately before the coming into force of this Act; and the terms of the offer must be such that they are, taken as a whole, not less favourable to the person to whom the offer is made than the terms on which he is employed on the date on which the offer is made.
An offer made in pursuance of this paragraph shall not be revocable during the period of three months beginning with the date on which it is made.
Where a person becomes a member of the staff of the National Audit Office in consequence of this paragraph then, for the purposes of the
Where an offer is made to any person in pursuance of this paragraph none of the agreed redundancy procedures applicable to persons employed in the civil service of the State shall apply to him; and if he ceases to be employed as mentioned in sub-paragraph (1) above—
on becoming a member of the staff of the National Audit Office in consequence of this paragraph; or
having unreasonably refused an offer made to him in pursuance of this paragraph,
he shall not, on ceasing to be so employed, be treated for the purposes of any scheme under section 1 of the
In Part III of Schedule 1 to the
A corresponding amendment shall be made in Part III of Schedule 1 to the
In Part II of the Table in paragraph 3 of the Schedule 1 to the
Section 4(5).
The auditor shall be a member of one or more of the bodies mentioned in sub-paragraph (2) below or shall have such other qualifications as may be approved for the purposes of this Schedule by the Commission; and a firm shall not be appointed unless each of its members is a member of one or more of those bodies.
The bodies referred to in sub-paragraph (1) above are—
the Institute of Chartered Accountants in England and Wales;
the Institute of Chartered Accountants of Scotland;
the Association of Certified Accountants;
the Chartered Institute of Public Finance and Accountancy;
the Institute of Chartered Accountants in Ireland; and
any other body of accountants established in the United Kingdom and for the time being approved by the Commission for the purposes of this Schedule.
The auditor shall be appointed at such remuneration and on such other terms and conditions as the Commission may determine; and the remuneration of the auditor shall be defrayed as part of the expenses of the National Audit Office.
The auditor shall have power to carry out economy, efficiency and effectiveness examinations of the use of resources by the National Audit Office.
The auditor shall have a right of access at all reasonable times to all such documents as appear to him necessary for the purposes of the audit and shall be entitled to require from any person holding or accountable for any such documents such information and explanation as he thinks necessary for those purposes.
The provisions of sections 6(1) and 25(2) of the Government Resources and Accounts Act 2000 (examination of resource accounts) shall apply, with any necessary modifications, to the examination by the auditor of the resource accounts of the National Audit Office as they apply to the examination by the Comptroller and Auditor General of the resource accounts of a government department.
On completion of his examination the auditor shall certify the
Section 7(4).
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The British Airways Board
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The British Railways Board
British Shipbuilders
The British Steel Corporation
British Telecommunications
The British Waterways Board
The Civil Aviation Authority
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The British Broadcasting Corporation
The Welsh Fourth Channel Authority.
Chapter | Short title | Extent of repeal |
---|---|---|
29 & 30 Vict. c. 39. | The Exchequer and Audit Departments Act 1866. | Section 24. |
11 & 12 Geo. 5. c. 52. | The Exchequer and Audit Departments Act 1921. | In section 1(2), the proviso. |
Section 3(3) and (4). | ||
Section 8(1) and (2). |