http://www.legislation.gov.uk/ukpga/1983/44/section/4/2001-04-01National Audit Act 1983An 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.1983-05-13texttext/xmlenStatute Law Database2022-10-162001-04-01 Part I National Audit Authorities Expenses and accounts of National Audit Office.41Subject to the provisions of this section, the expenses of the National Audit Office shall be defrayed out of moneys provided by Parliament.2The Comptroller and Auditor General shall for the financial year ending on 31st March 1984 and for each subsequent financial year prepare an estimate of the use of resources (within the meaning of the Government Resources and Accounts Act 2000) by the National Audit Office; and the Commission shall examine that estimate and lay it before the House of Commons with such modifications, if any, as the Commission thinks fit.3In 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.4The Commission shall appoint a person to be responsible as accounting officer for preparing resource accounts for the National Audit Office, of the kind mentioned in section 5 of the Government Resources and Accounts Act 2000, for each financial year; and that officer shall discharge such other duties as the Commission may determine.5The 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.6Subsection (1) above does not affect section 1(4) of the Exchequer and Audit Departments Act 1957 or section 13(7) of the Superannuation Act 1972 (under which the salary etc. of the Comptroller and Auditor General are charged on and issued out of the Consolidated Fund); and there shall be charged on and issued out of that Fund any sums payable by him in consequence of any liability for breach of duty (whether arising under a contract or otherwise) incurred by him or a member of the staff of the National Audit Office in performing his functions in respect of any audit or examination.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)1972 c. 11.
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<dc:title>National Audit Act 1983</dc:title>
<dc:description>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.</dc:description>
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<Title> National Audit Authorities</Title>
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<Title> Expenses and accounts of National Audit Office.</Title>
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<Text>Subject to the provisions of this section, the expenses of the National Audit Office shall be defrayed out of moneys provided by Parliament.</Text>
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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
<Addition ChangeId="d29p228" CommentaryRef="c7564891">the use of resources (within the meaning of the Government Resources and Accounts Act 2000) by</Addition>
the National Audit Office; and the Commission shall examine that estimate and lay it before the House of Commons with such modifications, if any, as the Commission thinks fit.
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<Text>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.</Text>
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The Commission shall appoint a person to be responsible as accounting officer for preparing
<Addition ChangeId="d29p244" CommentaryRef="c7564901">resource accounts for the National Audit Office, of the kind mentioned in section 5 of the Government Resources and Accounts Act 2000, for each financial year</Addition>
; and that officer shall discharge such other duties as the Commission may determine.
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<Text>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.</Text>
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Subsection (1) above does not affect section 1(4) of the Exchequer and Audit Departments Act 1957 or section 13(7) of the
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Superannuation Act 1972 (under which the salary
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
of the Comptroller and Auditor General are charged on and issued out of the Consolidated Fund); and there shall be charged on and issued out of that Fund any sums payable by him in consequence of any liability for breach of duty (whether arising under a contract or otherwise) incurred by him or a member of the staff of the National Audit Office in performing his functions in respect of any audit or examination.
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<Commentary id="c7564891" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00009" URI="http://www.legislation.gov.uk/id/ukpga/1983/44/section/4/2" SectionRef="section-4-2">s. 4(2)</CitationSubRef>
substituted (1.4.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/20" id="c00010" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="20">2000 c. 20</Citation>
,
<CitationSubRef id="c00011" URI="http://www.legislation.gov.uk/id/ukpga/2000/20/section/29" CitationRef="c00010" SectionRef="section-29">s. 29</CitationSubRef>
,
<CitationSubRef id="c00012" URI="http://www.legislation.gov.uk/id/ukpga/2000/20/schedule/1/paragraph/18/2/a" Operative="true" CitationRef="c00010" SectionRef="schedule-1-paragraph-18-2-a">Sch. 1 para. 18(2)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/3349" id="c00013" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="3349">S.I. 2000/3349</Citation>
,
<CitationSubRef id="c00014" URI="http://www.legislation.gov.uk/id/uksi/2000/3349/article/3/1/a" Operative="true" CitationRef="c00013" SectionRef="article-3-1-a">art. 3(1)(a)</CitationSubRef>
(with transitional provision in
<CitationSubRef id="c00015" URI="http://www.legislation.gov.uk/id/uksi/2000/3349/article/5" CitationRef="c00013" SectionRef="article-5">art. 5</CitationSubRef>
)
</Text>
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</Commentary>
<Commentary id="c7564901" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00016" URI="http://www.legislation.gov.uk/id/ukpga/1983/44/section/4/4" SectionRef="section-4-4">s. 4(4)</CitationSubRef>
substituted (1.4.2001) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/20" id="c00017" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="20">2000 c. 20</Citation>
,
<CitationSubRef id="c00018" URI="http://www.legislation.gov.uk/id/ukpga/2000/20/section/29" CitationRef="c00017" SectionRef="section-29">s. 29</CitationSubRef>
,
<CitationSubRef id="c00019" URI="http://www.legislation.gov.uk/id/ukpga/2000/20/schedule/1/paragraph/18/2/b" Operative="true" CitationRef="c00017" SectionRef="schedule-1-paragraph-18-2-b">Sch. 1 para. 18(2)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/3349" id="c00020" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="3349">S.I. 2000/3349</Citation>
,
<CitationSubRef id="c00021" URI="http://www.legislation.gov.uk/id/uksi/2000/3349/article/3/1/a" Operative="true" CitationRef="c00020" SectionRef="article-3-1-a">art. 3(1)(a)</CitationSubRef>
(with transitional provision in
<CitationSubRef id="c00022" URI="http://www.legislation.gov.uk/id/uksi/2000/3349/article/5" CitationRef="c00020" SectionRef="article-5">art. 5</CitationSubRef>
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</Text>
</Para>
</Commentary>
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<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1972/11" id="c00023" Year="1972" Class="UnitedKingdomPublicGeneralAct" Number="11">1972 c. 11</Citation>
.
</Text>
</Para>
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