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National Audit Act 1983

Current text a fecha 2012-04-01

Part I — National Audit Authorities

Appointment and status of Comptroller and Auditor General

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Public Accounts Commission

2

The National Audit Office

3

Expenses and accounts of National Audit Office

4

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Audit fees

5

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Part II — Economy, Efficiency and Effectiveness Examinations

Public departments etc.

6

the Minister shall, subject to subsection (6) below, use his best endeavours to secure from the authority or body in question such rights as will enable examinations under this section to be carried out in respect of that authority or body.

Other bodies mainly supported by public funds

7

but, in either case, there shall be disregarded any money paid as consideration for the acquisition of property or the supply of goods or services or as remuneration, expenses, pensions, allowances or similar benefits for or in respect of a person as the holder of an office.

Right to obtain documents and information

8

Reports to House of Commons

9

Part III — Miscellaneous and Supplementary

Form of appropriation accounts

10

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Examination of appropriation accounts

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Examination of accounts specified by order

12

(1) The Comptroller and Auditor General shall examine the accounts of any person or body specified by an order made by the Treasury by statutory instrument; and no such order shall be made unless a draft of it has been laid before and approved by a resolution of the House of Commons.

Interpretation of references to Committee of Public Accounts

13

references in this Act to the Committee of Public Accounts shall be construed as a reference to that Committee by its new name or, as the case may be, to the Committee for the time being discharging those functions.

Repeals

14

The enactments mentioned in Schedule 5 to this Act are hereby repealed to the extent specified in the third column of that Schedule.

Short title and commencement

15

SCHEDULE 1

Tenure of office

1
2

that member shall resign from the Commission forthwith; but nothing in sub-paragraph (2) above or this sub-paragraph shall be taken as preventing any such member from resigning otherwise than in pursuance of this sub-paragraph.

Chairman

3

The Commission shall elect a chairman from amongst its members.

Proceedings and business

4

SCHEDULE 2

Incorporation of Comptroller and Auditor General

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfer of staff of Exchequer and Audit Department

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Parliamentary disqualification

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Public records

4

In Part II of the Table in paragraph 3 of the Schedule 1 to the Public Records Act 1958 there shall be inserted at the appropriate place the words “National Audit Office”.

SCHEDULE 3

1

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2

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3

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4

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SCHEDULE 4

Part I

Part II

SCHEDULE 5

Appointment and status of Comptroller and Auditor General.

Right to obtain documents and information.

Editorial notes

[^c7564821]: Act not in force at Royal Assent; Act wholly in force at 1. 9.1984 see s. 15.

[^c7565281]: S. 6 applied (E.W.) by Water Act 1989 (c. 15, SIF 130), s. 1, Sch. 1 Pt. II para. 22(4) (with ss. 58(7), 101(1), 141(6), 160(1)(2)(4), 163, 189(4)–(10), 190, 193(1), Sch. 26 paras. 3(1)(2), 17, 40(4), 57(6), 58)

[^c7565291]: S. 6 restricted (E.W.) by Education Reform Act 1988 (c. 40, SIF 41:1),ss. 135(2)(b), 231(7), 235(6)

[^c7565301]: S. 6 applied (E.W.) by Housing Act 1988 (c. 50, SIF 61), s. 62(5), Sch. 8 Pt. III para. 10(5)

[^c7565311]: S. 6 applied (E.W.) (1.12.1991) by Water Resources Act 1991 (c. 57, SIF 130), ss. 122(4), 225(2).

[^c7565321]: S. 6 restricted (16.5.1992) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 12, Sch. 2 para. 19(b); S.I. 1992/817, art. 3(2), Sch. 1.

[^c7565331]: S. 6 restricted (30.9.1992) by Further and Higher Education Act 1992 (c. 13), s. 53(2)(b); S.I. 1992/831, art. 2, Sch. 2.

[^c7565341]: S. 6 restricted (1.4.1993) by Further and Higher Education (Scotland) Act (c. 37), s. 53(2)(b); S.I. 1992/817, art. 3(2), Sch. 4.

[^c7565351]: S. 6 applied (28.7.1995) by 1995 c. 25, s. 46(4) (with ss. 7(6), 115, 117); S.I. 1995/1983, art. 2 S. 6 restricted (2.9.1998) by 1993 c. 39, s. 33(4) (as inserted (2.9.1998) by 1998 c. 22, ss. 5(1)(2), 27(5)) S. 6 restricted (1.12.1998) by 1998 c. 38, s. 101(2) (with ss. 139(2), 143(2)); S.I. 1998/2789, art. 2 S. 6 excluded (1.4.2000) by 1998 c. 46, s. 125, Sch. 8 para. 20; S.I. 1998/3178, art. 2(2), Sch. 5

[^c7565361]: S. 6(3)(a) substituted (1.4.2001) by 2000 c. 20, s. 29, Sch. 1 para. 18(3); S.I. 2000/3349, art. 3(1)(a) (with transitional provision in art. 5)

[^c7565391]: 1978 c. 29.

[^c7565401]: S. 6(3)(c) restricted (16.5.1992) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 12, Sch. 2 para. 19(b); S.I. 1992/817, art. 3(2), Sch. 1.

[^c7565411]: S. 6(3)(c) restricted (1.4.1993) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 53(2)(b); S.I. 1992/817, art. 3(2), Sch. 4.

[^c7565421]: 1968 c. 48.

[^c7565431]: S. 7 excluded (E.W.) by London Regional Transport Act 1984 (c. 32, SIF 126), s. 24

[^c7565441]: S. 7 excluded (1.4.2000) by 1998 c. 46, s. 125, Sch. 8 para. 20; S.I. 1998/3178, art. 2(2), Sch. 5 S. 7 restricted (1.2.1999) by 1998 c. 38, s. 111, Sch. 9 Pt. I paras. 12, 13 (with ss. 139(2), 143(2)); S.I. 1999/118, art. 2 S. 7 restricted (1.7.1999) by 1993 c. 46, Sch. 1A para. 14(2) (as inserted (1.7.1999) by 1998 c. 38, s. 112, Sch. 10 para. 17 (with ss. 139(2), 143(2)); S.I. 1999/1290, art. 4

[^c7565451]: S. 8 restricted (E.W.) by Education Reform Act 1988 (c. 40, SIF 41:1),ss. 135(2)(b), 231(7), 235(6)

[^c7565461]: S. 8 restricted (16.5.1992) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 12, Sch. 2 para. 19(b); S.I. 1992/817, art. 3(2), Sch.1.

[^c7565471]: S. 8 restricted (30.9.1992) by Further and Higher Education Act 1992 (c. 13), s. 53(2)(b); S.I. 1992/831, art. 2, Sch.2.

[^c7565481]: S. 8 restricted (1.4.1993) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 53(2)(b); S.I. 1992/817, art. 3(2), Sch.4. S. 8 applied (30.11.2000) by 2000 c. 41, s. 1(6), Sch. 1 para. 16(2) (with s. 156(6)) S. 8 applied (N.I.) (prosp.) by 2000 c. 32, ss. 29(3), 30(4), 79(1)

[^c7565491]: S. 9 extended (1.4.2000) by 1999 c. 28, s. 39(7), Sch. 4 para. 6 (with s. 38); S.I. 2000/1066, art. 2

[^c7565521]: S. 13 applied (31.7.1998) by 1998 c. 38, s. 155(4) (with ss. 139(2), 143(2))

[^c7565591]: 1958 c. 51.

[^c7566241]: Entry relating to the British Airports Authority repealed by Airports Act 1986 (c. 31, SIF 9), s. 83(5), Sch. 6 Pt. I

[^c7566261]: Entry repealed (E.W.S.) by Gas Act 1986 (c. 44, SIF 44:2), s. 67(4), Sch. 9 Pt. III

[^c7566271]: Entry relating to The British National Oil Corporation repealed by Oil and Pipelines Act 1985 (c. 62, SIF 86), ss. 6, 7, Sch. 4 Pt. II

[^c7566281]: Entries repealed (9.11.2001) by Electricity Act 1989 (c. 29, SIF 44:1), s. 112(3)(4), Sch. 17 para. 35(1), Sch. 18; S.I. 2001/3419, art. 2(a)(c)

[^c7566301]: Entry inserted (E.W.) by London Regional Transport Act 1984 (c. 32, SIF 126), s. 24

[^c7566311]: Entry in Sch. 4 Pt. I relating to the National Bus Company repealed (E.W.S.) (1.4.1991) by S.I. 1991/510, art. 5, Sch.

[^c7566321]: Entry relating to The National Coal Board repealed by Coal Industry Act 1987 (c. 3, SIF 86), s. 10(3), Sch. 3 Pt. II

[^c7566331]: Entry repealed (9.11.2001) by Electricity Act 1989 (c. 29, SIF 44:1), s. 112(3)(4), Sch. 17 para. 35(1), Sch. 18; S.I. 2001/3419, art. 2(a)(c)

[^c7566341]: Entry inserted by Oil and Pipelines Act 1985 (c. 62, SIF 86), s. 7(3)

[^c7566351]: Entry in Sch. 4 Pt. I repealed (coming into force in accordance with art. 1(3) of the amending S.I) by S.I. 2001/1149, art. 3(2), Sch. 2

[^c7566361]: Entry relating to the Scottish Transport Group in Sch. 4 Pt. I repealed (S.) (7.6.2002) by S.S.I. 2002/263, art. 5(2), Sch.

[^c7566371]: Entry repealed (9.11.2001) by Electricity Act 1989 (c. 29, SIF 44:1), s. 112(3)(4), Sch. 17 para. 35(1), Sch. 18; S.I. 2001/3419, art. 2(a)(c)

[^c7566381]: Entries repealed (E.W.) by Water Act 1989 (c. 15, SIF 130), s. 190(1)(3)(4), Sch. 27 Pt. I

[^c7566401]: Entry relating to Sianel Pedwar Cymru substituted (prosp.) for the entries relating to the Independent Broadcasting Authority and the Welsh Fourth Channel Authority by Broadcasting Act 1990 (c. 42, SIF 96), s. 203(1), Sch. 20 Pt. II para. 36

[^key-3edc037d3a7d2ff76659f0035d8b36bb]: Words in Sch. 4 Pt. I repealed (27.3.2004) by Coal industry Act 1994 (c. 21), s. 67, Sch. 9 para. 29, Sch. 11 Pt. IV; S.I. 2004/144, art. 3

[^key-f152a5b09c98cb424a40f694169616c3]: Words in s. 6(3)(b) inserted (1.4.2004) by Health and Social Care (Community Health and Standards) Act 2003 (c. 43), s. 199(1)(4), Sch. 4 para. 59; S.I. 2004/759, art. 2

[^key-a07fd0c67f721d20fa0ca176146e2a91]: S. 10 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 6

[^key-6a66889bd97be11440d8353d338c7ab2]: S. 11 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 6

[^key-03011f0c48561fb357377db6e8213137]: Words in s. 15(2) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 6

[^key-1dda7fe18398743cfae4f970db0c7d1f]: S. 15(3) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 6

[^key-6208514c329232770ef96f65b2430b12]: S. 13 applied (7.4.2005) by Public Services Ombudsman (Wales) Act 2005 (c. 10), ss. 40, 41(5)

[^key-1071b1a4ae7d40ac77e4134b85827ed1]: S. 7 applied by 1996 c. 52, Sch. 2A para. 16(5) (as inserted (14.7.2005) by Housing Act 2004 (c. 34), s. 270(7), Sch. 12; S.I. 2005/1814, arts. 1(2), 2(e))

[^key-c1ad5d26a7e8f5ccb852492fb1219258]: S. 7 modified by 1996 c. 52, Sch. 2A para. 16(5) (as inserted (14.7.2005) by Housing Act 2004 (c. 34), s. 270(7), Sch. 12; S.I. 2005/1814, arts. 1(2), 2(e))

[^key-6bc7c32372e9ed961254360b32116f78]: S. 13 applied by 1996 c. 52, Sch. 2A para. 15(8) (as inserted (14.7.2005) by Housing Act 2004 (c. 34), s. 270(7), Sch. 12; S.I. 2005/1814, arts. 1(2), 2(e))

[^key-b0463e711e154f0cbd9fbc0f66b40a07]: Words in s. 6(3) substituted (1.3.2007) by virtue of National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 74 (with Sch. 3 Pt. 1)

[^key-30901ab7ee760c6d3c6f6072fb6b10e8]: S. 6(3)(aa)(ab) substituted for s. 6(3)(aa) by Government of Wales Act 2006 (c. 32), s. 160, Sch. 10 para. 15(2) (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(5) of the amending Act.

[^key-1e9109240d87479238a6f6b0417daae7]: S. 6(3A) inserted by Government of Wales Act 2006 (c. 32), s. 160, Sch. 10 para. 15(3) (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(5) of the amending Act.

[^key-6073a7911262c70d4666fc2231cea9bb]: Words in s. 8(1) inserted by Government of Wales Act 2006 (c. 32), s. 160, Sch. 10 para. 16(2) (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(5) of the amending Act.

[^key-edba5637fc905f560deb2b15cc2ecdd5]: S. 8(3)-(5) inserted by Government of Wales Act 2006 (c. 32), s. 160, Sch. 10 para. 16(3) (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(5) of the amending Act.

[^key-f7de569c8dcc3809adc0a68b11f10b4d]: S. 9: renumbered as s. 9(1) by Government of Wales Act 2006 (c. 32), s. 160, Sch. 10 para. 17(2) (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(5) of the amending Act.

[^key-d653b49952972f067bf7d83286295532]: S. 9(2) inserted by Government of Wales Act 2006 (c. 32), s. 160, Sch. 10 para. 17(3) (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(5) of the amending Act.

[^key-6fa43644e9d9351aac137dceba274c35]: S. 13 applied (with modifications) (21.2.2008) by Banking (Special Provisions) Act 2008 (c. 2), ss. 2(11), 17(2)

[^key-a0865b5cce2374c0eadc0e759c5e9ed7]: S. 8 applied (1.4.2010) by Local Democracy, Economic Development and Construction Act 2009 (c. 20), s. 148(3)(b), Sch. 1 para. 13(2); S.I. 2009/3318, art. 4(dd)

[^key-676ad7d173052f8ffabbf3360d617ada]: S. 13 applied (1.11.2011) by Budget Responsibility and National Audit Act 2011 (c. 4), ss. 25(4), 29 (with Sch. 4); S.I. 2011/2576, art. 2(f)

[^key-ec28acacb0bd8f338db349faa53a8b42]: S. 13 applied (E.W.) (1.4.2012) by Welsh Language (Wales) Measure 2011 (nawm 1), s. 156(2), Sch. 1 para. 16(6); S.I. 2012/969, art. 2(b)

[^key-0b82c9e219557dee01ad00ca013071be]: S. 1 omitted (1.4.2012) by virtue of Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 13(1)(a); S.I. 2011/2576, art. 5

[^key-92bb8b002f2e11a968ecf41f450c4c0a]: S. 3(1)-(6) omitted (1.4.2012) by virtue of Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 13(1)(a); S.I. 2011/2576, art. 5

[^key-663acc6fe9dd8a7e0eab36183e510cea]: S. 4 omitted (1.4.2012) by virtue of Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 13(1)(a); S.I. 2011/2576, art. 5 (with art. 6)

[^key-2826e8c2093c7ca2c80cff7f8df3a260]: S. 5 omitted (1.4.2012) by virtue of Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 13(1)(a); S.I. 2011/2576, art. 5

[^key-3f0921927f7dc0581c47b737c5feff14]: Sch. 2 paras. 1-3 omitted (1.4.2012) by virtue of Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 13(1)(b); S.I. 2011/2576, art. 5

[^key-38bded0d65b901d7590280c4690aec2f]: Sch. 3 omitted (1.4.2012) by virtue of Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 5 para. 13(1)(c); S.I. 2011/2576, art. 5

[^key-7838fdab0c1c7abba08e3179f9e7fef4]: S. 7A inserted (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), ss. 18, 29 (with Sch. 4); S.I. 2011/2576, art. 5

Other bodies mainly supported by public funds.

Reports to House of Commons.

7A

In determining whether to carry out any examination under this Part, the Comptroller and Auditor General must have regard to any proposals made by the Committee of Public Accounts.

Reports to House of Commons.