Part 2National audit

National Audit Office

23NAO’s expenditure

1

NAO’s expenditure is to be paid out of money provided by Parliament.

(But see sections 13(5) and 24(1) and paragraph 6(2) of Schedule 2.)

2

For each financial year NAO and the Comptroller and Auditor General must jointly prepare an estimate of NAO’s use of resources.

3

This must cover (in particular) the resources required for the purposes of paragraph 2(1) of Schedule 3 (which requires NAO to provide resources for the Comptroller and Auditor General’s functions).

4

The person who chairs NAO and the Comptroller and Auditor General must jointly submit the estimate to the Public Accounts Commission.

5

The Commission must—

a

review the estimate, and

b

lay it before the House of Commons with such modifications (if any) as the Commission considers appropriate.

6

In doing this the Commission must have regard to any advice given by the Committee of Public Accounts or the Treasury.