Explanatory Notes

Budget Responsibility and National Audit Act 2011

2011 CHAPTER 4

22 March 2011

Commentary on Sections and Schedules

Schedule 3: Relationship between NAO and Comptroller and Auditor General

Paragraph 3: Provision of certain services by Comptroller and Auditor General to require NAO’s approval

190.Paragraph 3 provides for the C&AG to seek the approval of the NAO before providing certain services. These “NAO-approved services” are services other than those set out in sub-paragraph (2).

191.Sub-paragraph (3) explains that the NAO is to set a maximum amount of resources for the “NAO-approved services”. In respect of NAO-approved services, then, the C&AG’s ability to provide and resource these services is subject to the need for prior approval by the NAO board, and to the level of resource agreed by NAO.