18(1)The National Audit Act 1983 shall be amended as follows.
(2)In section 4 (appropriation accounts)—
(a)in subsection (2), for “the expenses of” substitute “the use of resources (within the meaning of the Government Resources and Accounts Act 2000) by”, and
(b)in subsection (4), for “appropriation accounts for the National Audit Office, that is to say, accounts of the appropriation of the supply granted for that Office by the Appropriation Act of each year” substitute “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”.
(3)For section 6(3)(a) (examinations into use of resources) substitute—
“(a)any department which is required to prepare resource accounts under section 5 of the Government Resources and Accounts Act 2000;”.
(4)For paragraph 4(1) of Schedule 3 (examination of appropriation accounts of the National Audit Office) substitute—
“(1)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.”
(5)In paragraph 4(2) of that Schedule—
(a)for “appropriation account” substitute “resource accounts”, and
(b)for “it” substitute “them”.