http://www.legislation.gov.uk/ukpga/2011/4/notes/contentsGovernanceExplanatory Notes to Budget Responsibility and National Audit Act 2011HM TreasuryKing's Printer of Acts of Parliament2018-08-30 Budget Responsibility and National Audit Act 2011 Introduction Background and SummaryPart 1: Budget ResponsibilityEvolution of the Government’s fiscal frameworkThe Office for Budget ResponsibilityThe interim OfficePart 2: National AuditPrevious audit legislationThe Commission’s ReviewThe provisions of Part 2 Territorial ExtentPart 1: Budget ResponsibilityPart 2: National Audit Commentary on Sections and SchedulesPart 1: Budget ResponsibilitySection 1: Charter for Budget ResponsibilitySection 2: Annual Budget documentsSection 3: Office for Budget ResponsibilitySection 4: Main duty of OfficeSection 5: How main duty is to be performedSection 6: Guidance as to how main duty is to be performedSection 7: Efficiency etcSection 8: ReportsSection 9: Right to informationSection 10: Superseded statutory provisionsPart 2: National AuditComptroller and Auditor GeneralSection 11: Office of Comptroller and Auditor GeneralSection 12: Status etcSection 13: Remuneration arrangementsSection 14: Resignation or removalSection 15: Employment etc of a former Comptroller and Auditor GeneralSection 16: Provision of servicesSection 17: How functions are to be exercisedSection 18: Economy, efficiency and effectiveness examinationsSection 19: Auditing of companiesSection 20: Incorporation of NAOSection 21: Efficiency, etcSection 22: Relationship with Comptroller and Auditor GeneralSection 23: NAO’s expenditureMiscellaneous and supplementarySection 24: IndemnificationSection 25: InterpretationSection 26: Transitional provisions and consequential amendmentsAuditor General for WalesSection 27: Powers of National Assembly for WalesPart 3: Final provisionsSection 28: Power to make consequential provisionsSection 29: CommencementSection 31: Short titleSchedule 1: Office for Budget ResponsibilityParagraph 1: MembershipParagraph 2: Period of appointment and re-appointmentParagraph 3: Appointment of initial membersParagraph 4: RemunerationParagraph 5: Other terms of appointmentParagraph 6: Termination of appointmentsParagraph 7: Status of OfficeParagraph 8: EmployeesParagraphs 9 and 10: CommitteesParagraph 11: ProcedureParagraph 12: Delegation of functionsParagraph 13:  Review by Non-executive CommitteeParagraph 14: Documentary EvidenceParagraph 15: Annual reportParagraph 16: External ReviewParagraph 17: FinanceParagraphs 18 and 19: Accounts and auditParagraph 20: PowersParagraph 21: ValidityParagraphs 22 to 28 Public RecordsParliamentary CommissionerDisqualificationRace RelationsFreedom of Information Act 2000EqualityParagraph 29: References to Treasury CommitteeSchedule 2: National Audit OfficePart 1: Membership and statusPart 2: Non-executive membersPart 3: Chief ExecutivePart 4: Employee membersPart 5: EmployeesPart 6: Procedural rulesPart 7: Other mattersSchedule 3: Relationship between NAO and Comptroller and Auditor GeneralParagraph 1: StrategyParagraph 2: NAO to provide resources for the Comptroller and Auditor General’s functionsParagraph 3: Provision of certain services by Comptroller and Auditor General to require NAO’s approvalParagraphs 4 and 5: NAO to monitor and provide adviceParagraph 6: Delegation of Comptroller and Auditor General’s functionsParagraph 7: Comptroller and Auditor General: Vacancy or incapacityParagraph 8: Audit fees etcParagraph 9: ReportsParagraphs 10 to 12: Code of practiceParagraph 13: Documents and informationSchedule 4: Transitional provisions relating to Part 2 Paragraph 1: Transfer of property etcParagraphs 2 to 4: Tax consequences of transfers by virtue of paragraph 1(3) Paragraph 5: Old Comptroller and Auditor General to continue to be Comptroller and Auditor GeneralParagraphs 6 and 7: Provision of servicesParagraph 8: IndemnificationParagraph 9: NAO’s procedural rules before rules made under paragraph 18 of Schedule 2 Schedule 5: Consequential Amendments relating to Part 2 Paragraphs 2 to 34Exchequer and Audit Departments Act 1866Exchequer and Audit Departments Act 1957Public Records Act 1958Superannuation Act 1972House of Commons Disqualification Act 1975Northern Ireland Assembly Disqualification Act 1975Parliamentary and other Pensions and Salaries Act 1976Race Relations Act 1976Interpretation Act 1978National Audit Act 1983Finance Act 1989Social Security Administration Act 1992Taxation of Chargeable Gains Act 1992National Lottery etc. Act 1993Employment Rights Act 1996Government of Wales Act 1998Government Resources and Accounts Act 2000Freedom of Information Act 2000Public Finance and Accountability (Scotland) Act 2000Constitutional Reform Act 2005Government of Wales Act 2006Companies Act 2006Corporate Manslaughter and Corporate Homicide Act 2007Parliamentary Standards Act 2009EqualitySchedule 6: Powers of National Assembly for Wales: Auditor General for WalesParagraphs 2 to 4: Assembly MeasuresParagraphs 5 to 7: Acts of the Assembly Commencement Hansard References
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<ContentsTitle>Budget Responsibility and National Audit Act 2011</ContentsTitle>
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<ContentsTitle>Introduction</ContentsTitle>
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<ContentsTitle>Background and Summary</ContentsTitle>
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<ContentsTitle>Part 1: Budget Responsibility</ContentsTitle>
<ContentsCommentaryDivision ContentRef="n00002" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/2/1/1">
<ContentsTitle>Evolution of the Government’s fiscal framework</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00003" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/2/1/2">
<ContentsTitle>The Office for Budget Responsibility</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00004" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/2/1/3">
<ContentsTitle>The interim Office</ContentsTitle>
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</ContentsCommentaryPart>
<ContentsCommentaryPart ContentRef="n00005" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/2/2">
<ContentsTitle>Part 2: National Audit</ContentsTitle>
<ContentsCommentaryDivision ContentRef="n00006" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/2/2/1">
<ContentsTitle>Previous audit legislation</ContentsTitle>
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<ContentsCommentaryDivision ContentRef="n00007" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/2/2/2">
<ContentsTitle>The Commission’s Review</ContentsTitle>
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<ContentsCommentaryDivision ContentRef="n00008" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/2/2/3">
<ContentsTitle>The provisions of Part 2 </ContentsTitle>
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</ContentsDivision>
<ContentsDivision ContentRef="d00003" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/3">
<ContentsTitle>Territorial Extent</ContentsTitle>
<ContentsCommentaryPart ContentRef="n00009" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/3/1">
<ContentsTitle>Part 1: Budget Responsibility</ContentsTitle>
</ContentsCommentaryPart>
<ContentsCommentaryPart ContentRef="n00010" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/3/2">
<ContentsTitle>Part 2: National Audit</ContentsTitle>
</ContentsCommentaryPart>
</ContentsDivision>
<ContentsDivision ContentRef="d00004" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4">
<ContentsTitle>Commentary on Sections and Schedules</ContentsTitle>
<ContentsCommentaryPart ContentRef="n00011" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/1">
<ContentsTitle>Part 1: Budget Responsibility</ContentsTitle>
<ContentsCommentaryP1 ContentRef="n00012" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/1/1">
<ContentsTitle>Section 1: Charter for Budget Responsibility</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00013" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/1/2">
<ContentsTitle>Section 2: Annual Budget documents</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00014" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/1/3">
<ContentsTitle>Section 3: Office for Budget Responsibility</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00015" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/1/4">
<ContentsTitle>Section 4: Main duty of Office</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00016" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/1/5">
<ContentsTitle>Section 5: How main duty is to be performed</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00017" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/1/6">
<ContentsTitle>Section 6: Guidance as to how main duty is to be performed</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00018" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/1/7">
<ContentsTitle>Section 7: Efficiency etc</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00019" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/1/8">
<ContentsTitle>Section 8: Reports</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00020" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/1/9">
<ContentsTitle>Section 9: Right to information</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00021" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/1/10">
<ContentsTitle>Section 10: Superseded statutory provisions</ContentsTitle>
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<ContentsCommentaryPart ContentRef="n00022" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2">
<ContentsTitle>Part 2: National Audit</ContentsTitle>
<ContentsCommentaryDivision ContentRef="n00130" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1">
<ContentsTitle>Comptroller and Auditor General</ContentsTitle>
<ContentsCommentaryP1 ContentRef="n00023" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/1">
<ContentsTitle>Section 11: Office of Comptroller and Auditor General</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00024" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/2">
<ContentsTitle>Section 12: Status etc</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00025" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/3">
<ContentsTitle>Section 13: Remuneration arrangements</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00026" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/4">
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<ContentsCommentaryP1 ContentRef="n00027" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/5">
<ContentsTitle>Section 15: Employment etc of a former Comptroller and Auditor General</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00028" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/6">
<ContentsTitle>Section 16: Provision of services</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00029" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/7">
<ContentsTitle>Section 17: How functions are to be exercised</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00030" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/8">
<ContentsTitle>Section 18: Economy, efficiency and effectiveness examinations</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00031" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/9">
<ContentsTitle>Section 19: Auditing of companies</ContentsTitle>
</ContentsCommentaryP1>
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<ContentsTitle>Section 20: Incorporation of NAO</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00033" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/11">
<ContentsTitle>Section 21: Efficiency, etc</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00034" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/12">
<ContentsTitle>Section 22: Relationship with Comptroller and Auditor General</ContentsTitle>
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<ContentsCommentaryP1 ContentRef="n00035" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/1/13">
<ContentsTitle>Section 23: NAO’s expenditure</ContentsTitle>
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</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00036" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/2">
<ContentsTitle>Miscellaneous and supplementary</ContentsTitle>
<ContentsCommentaryP1 ContentRef="n00037" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/2/1">
<ContentsTitle>Section 24: Indemnification</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00038" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/2/2">
<ContentsTitle>Section 25: Interpretation</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00039" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/2/3">
<ContentsTitle>Section 26: Transitional provisions and consequential amendments</ContentsTitle>
</ContentsCommentaryP1>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00040" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/3">
<ContentsTitle>Auditor General for Wales</ContentsTitle>
<ContentsCommentaryP1 ContentRef="n00041" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/2/3/1">
<ContentsTitle>Section 27: Powers of National Assembly for Wales</ContentsTitle>
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</ContentsCommentaryDivision>
</ContentsCommentaryPart>
<ContentsCommentaryPart ContentRef="n00042" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/3">
<ContentsTitle>Part 3: Final provisions</ContentsTitle>
<ContentsCommentaryP1 ContentRef="n00043" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/3/1">
<ContentsTitle>Section 28: Power to make consequential provisions</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00044" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/3/2">
<ContentsTitle>Section 29: Commencement</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00045" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/3/3">
<ContentsTitle>Section 31: Short title</ContentsTitle>
</ContentsCommentaryP1>
</ContentsCommentaryPart>
<ContentsCommentarySchedule ContentRef="n00046" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4">
<ContentsTitle>Schedule 1: Office for Budget Responsibility</ContentsTitle>
<ContentsCommentaryP1 ContentRef="n00047" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/1">
<ContentsTitle>Paragraph 1: Membership</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00048" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/2">
<ContentsTitle>Paragraph 2: Period of appointment and re-appointment</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00049" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/3">
<ContentsTitle>Paragraph 3: Appointment of initial members</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00050" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/4">
<ContentsTitle>Paragraph 4: Remuneration</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00051" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/5">
<ContentsTitle>Paragraph 5: Other terms of appointment</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00052" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/6">
<ContentsTitle>Paragraph 6: Termination of appointments</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00053" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/7">
<ContentsTitle>Paragraph 7: Status of Office</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00054" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/8">
<ContentsTitle>Paragraph 8: Employees</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00055" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/9">
<ContentsTitle>Paragraphs 9 and 10: Committees</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00056" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/10">
<ContentsTitle>Paragraph 11: Procedure</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00057" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/11">
<ContentsTitle>Paragraph 12: Delegation of functions</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00058" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/12">
<ContentsTitle>Paragraph 13:  Review by Non-executive Committee</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00059" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/13">
<ContentsTitle>Paragraph 14: Documentary Evidence</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00060" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/14">
<ContentsTitle>Paragraph 15: Annual report</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00061" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/15">
<ContentsTitle>Paragraph 16: External Review</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00062" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/16">
<ContentsTitle>Paragraph 17: Finance</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00063" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/17">
<ContentsTitle>Paragraphs 18 and 19: Accounts and audit</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00064" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/18">
<ContentsTitle>Paragraph 20: Powers</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00065" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/19">
<ContentsTitle>Paragraph 21: Validity</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00066" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/20">
<ContentsTitle>Paragraphs 22 to 28 </ContentsTitle>
<ContentsCommentaryDivision ContentRef="n00067" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/20/1">
<ContentsTitle>Public Records</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00068" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/20/2">
<ContentsTitle>Parliamentary Commissioner</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00069" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/20/3">
<ContentsTitle>Disqualification</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00070" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/20/4">
<ContentsTitle>Race Relations</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00071" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/20/5">
<ContentsTitle>Freedom of Information Act 2000</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00072" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/20/6">
<ContentsTitle>Equality</ContentsTitle>
</ContentsCommentaryDivision>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00073" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/4/21">
<ContentsTitle>Paragraph 29: References to Treasury Committee</ContentsTitle>
</ContentsCommentaryP1>
</ContentsCommentarySchedule>
<ContentsCommentarySchedule ContentRef="n00074" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/5">
<ContentsTitle>Schedule 2: National Audit Office</ContentsTitle>
<ContentsCommentaryPart ContentRef="n00075" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/5/1">
<ContentsTitle>Part 1: Membership and status</ContentsTitle>
</ContentsCommentaryPart>
<ContentsCommentaryPart ContentRef="n00076" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/5/2">
<ContentsTitle>Part 2: Non-executive members</ContentsTitle>
</ContentsCommentaryPart>
<ContentsCommentaryPart ContentRef="n00077" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/5/3">
<ContentsTitle>Part 3: Chief Executive</ContentsTitle>
</ContentsCommentaryPart>
<ContentsCommentaryPart ContentRef="n00078" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/5/4">
<ContentsTitle>Part 4: Employee members</ContentsTitle>
</ContentsCommentaryPart>
<ContentsCommentaryPart ContentRef="n00079" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/5/5">
<ContentsTitle>Part 5: Employees</ContentsTitle>
</ContentsCommentaryPart>
<ContentsCommentaryPart ContentRef="n00080" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/5/6">
<ContentsTitle>Part 6: Procedural rules</ContentsTitle>
</ContentsCommentaryPart>
<ContentsCommentaryPart ContentRef="n00081" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/5/7">
<ContentsTitle>Part 7: Other matters</ContentsTitle>
</ContentsCommentaryPart>
</ContentsCommentarySchedule>
<ContentsCommentarySchedule ContentRef="n00082" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/6">
<ContentsTitle>Schedule 3: Relationship between NAO and Comptroller and Auditor General</ContentsTitle>
<ContentsCommentaryP1 ContentRef="n00083" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/6/1">
<ContentsTitle>Paragraph 1: Strategy</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00084" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/6/2">
<ContentsTitle>Paragraph 2: NAO to provide resources for the Comptroller and Auditor General’s functions</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00085" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/6/3">
<ContentsTitle>Paragraph 3: Provision of certain services by Comptroller and Auditor General to require NAO’s approval</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00086" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/6/4">
<ContentsTitle>Paragraphs 4 and 5: NAO to monitor and provide advice</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00087" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/6/5">
<ContentsTitle>Paragraph 6: Delegation of Comptroller and Auditor General’s functions</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00088" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/6/6">
<ContentsTitle>Paragraph 7: Comptroller and Auditor General: Vacancy or incapacity</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00089" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/6/7">
<ContentsTitle>Paragraph 8: Audit fees etc</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00090" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/6/8">
<ContentsTitle>Paragraph 9: Reports</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00091" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/6/9">
<ContentsTitle>Paragraphs 10 to 12: Code of practice</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00092" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/6/10">
<ContentsTitle>Paragraph 13: Documents and information</ContentsTitle>
</ContentsCommentaryP1>
</ContentsCommentarySchedule>
<ContentsCommentarySchedule ContentRef="n00093" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/7">
<ContentsTitle>Schedule 4: Transitional provisions relating to Part 2 </ContentsTitle>
<ContentsCommentaryP1 ContentRef="n00094" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/7/1">
<ContentsTitle>Paragraph 1: Transfer of property etc</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00095" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/7/2">
<ContentsTitle>Paragraphs 2 to 4: Tax consequences of transfers by virtue of paragraph 1(3) </ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00096" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/7/3">
<ContentsTitle>Paragraph 5: Old Comptroller and Auditor General to continue to be Comptroller and Auditor General</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00097" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/7/4">
<ContentsTitle>Paragraphs 6 and 7: Provision of services</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00098" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/7/5">
<ContentsTitle>Paragraph 8: Indemnification</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00099" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/7/6">
<ContentsTitle>Paragraph 9: NAO’s procedural rules before rules made under paragraph 18 of Schedule 2 </ContentsTitle>
</ContentsCommentaryP1>
</ContentsCommentarySchedule>
<ContentsCommentarySchedule ContentRef="n00100" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8">
<ContentsTitle>Schedule 5: Consequential Amendments relating to Part 2 </ContentsTitle>
<ContentsCommentaryP1 ContentRef="n00101" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1">
<ContentsTitle>Paragraphs 2 to 34</ContentsTitle>
<ContentsCommentaryDivision ContentRef="n00102" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/1">
<ContentsTitle>Exchequer and Audit Departments Act 1866</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00103" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/2">
<ContentsTitle>Exchequer and Audit Departments Act 1957</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00104" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/3">
<ContentsTitle>Public Records Act 1958</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00105" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/4">
<ContentsTitle>Superannuation Act 1972</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00106" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/5">
<ContentsTitle>House of Commons Disqualification Act 1975</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00107" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/6">
<ContentsTitle>Northern Ireland Assembly Disqualification Act 1975</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00108" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/7">
<ContentsTitle>Parliamentary and other Pensions and Salaries Act 1976</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00109" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/8">
<ContentsTitle>Race Relations Act 1976</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00110" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/9">
<ContentsTitle>Interpretation Act 1978</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00111" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/10">
<ContentsTitle>National Audit Act 1983</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00112" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/11">
<ContentsTitle>Finance Act 1989</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00113" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/12">
<ContentsTitle>Social Security Administration Act 1992</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00114" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/13">
<ContentsTitle>Taxation of Chargeable Gains Act 1992</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00115" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/14">
<ContentsTitle>National Lottery etc. Act 1993</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00116" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/15">
<ContentsTitle>Employment Rights Act 1996</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00117" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/16">
<ContentsTitle>Government of Wales Act 1998</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00118" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/17">
<ContentsTitle>Government Resources and Accounts Act 2000</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00119" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/18">
<ContentsTitle>Freedom of Information Act 2000</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00120" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/19">
<ContentsTitle>Public Finance and Accountability (Scotland) Act 2000</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00121" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/20">
<ContentsTitle>Constitutional Reform Act 2005</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00122" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/21">
<ContentsTitle>Government of Wales Act 2006</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00123" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/22">
<ContentsTitle>Companies Act 2006</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00124" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/23">
<ContentsTitle>Corporate Manslaughter and Corporate Homicide Act 2007</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00125" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/24">
<ContentsTitle>Parliamentary Standards Act 2009</ContentsTitle>
</ContentsCommentaryDivision>
<ContentsCommentaryDivision ContentRef="n00126" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/8/1/25">
<ContentsTitle>Equality</ContentsTitle>
</ContentsCommentaryDivision>
</ContentsCommentaryP1>
</ContentsCommentarySchedule>
<ContentsCommentarySchedule ContentRef="n00127" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/9">
<ContentsTitle>Schedule 6: Powers of National Assembly for Wales: Auditor General for Wales</ContentsTitle>
<ContentsCommentaryP1 ContentRef="n00128" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/9/1">
<ContentsTitle>Paragraphs 2 to 4: Assembly Measures</ContentsTitle>
</ContentsCommentaryP1>
<ContentsCommentaryP1 ContentRef="n00129" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/4/9/2">
<ContentsTitle>Paragraphs 5 to 7: Acts of the Assembly</ContentsTitle>
</ContentsCommentaryP1>
</ContentsCommentarySchedule>
</ContentsDivision>
<ContentsDivision ContentRef="d00005" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/5">
<ContentsTitle>Commencement</ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="d00006" DocumentURI="http://www.legislation.gov.uk/ukpga/2011/4/notes/division/6">
<ContentsTitle>Hansard References</ContentsTitle>
</ContentsDivision>
</Contents>
</EN>