Reform history
National Audit Act 1983
15 versions
· 1983-05-13
2019-05-22
National Audit Act 1983
2018-04-01
National Audit Act 1983
2013-03-22
National Audit Act 1983
2012-04-01
National Audit Act 1983
2011-11-01
National Audit Act 1983
2010-04-01
National Audit Act 1983
2009-10-01
National Audit Act 1983
2008-02-21
National Audit Act 1983
2007-05-03
National Audit Act 1983
Changes on 2007-05-03
@@ -94,7 +94,9 @@
- (a) any department which is required to prepare resource accounts under section 5 of the Government Resources and Accounts Act 2000;
- (aa) the National Assembly for Wales;
- (aa) the Welsh Ministers;
- (ab) the National Assembly for Wales Commission;
- (b) any body required to keep accounts under Schedule 15 to the National Health Service Act 2006, Schedule 9 to the National Health Service (Wales) Act 2006 or section 86 of the National Health Service (Scotland) Act 1978; and any NHS foundation trust
@@ -102,6 +104,12 @@
- (d) any authority or body which does not fall within section 7 below and whose accounts are required to be examined and certified by, or are open to the inspection of, the Comptroller and Auditor General by virtue of any agreement made, whether before or after the passing of this Act, between that authority or body and a Minister of the Crown.
- (3A) Before carrying out an examination under this section in respect of the Welsh Ministers or the National Assembly for Wales Commission, the Comptroller and Auditor General shall—
- (a) consult the Auditor General for Wales, and
- (b) take into account any relevant work done or being done by the Auditor General for Wales.
- (4) Where the functions of the Comptroller and Auditor General in relation to any authority or body falling within subsection (3)(c) or (d) above are by the enactment or agreement in question restricted to particular activities of the authority or body, any examination under this section in respect of that authority or body shall be correspondingly restricted.
- (5) No examination shall be carried out under this section by the Comptroller and Auditor General in respect of an authority or body falling within subsection (3)(d) above unless the carrying out of such an examination is included (expressly or by implication) in the functions exercisable by him under the agreement in question; but where—
@@ -150,15 +158,39 @@
##### 8
- (1) Subject to subsection (2) below, the Comptroller and Auditor General shall have a right of access at all reasonable times to all such documents as he may reasonably require for carrying out any examination under section 6 or 7 above and shall be entitled to require from any person holding or accountable for any such document such information and explanation as are reasonably necessary for that purpose.
- (1) Subject to subsection (2) below and except in relation to an examination under section 6 above in respect of the Welsh Ministers or the National Assembly for Wales Commission , the Comptroller and Auditor General shall have a right of access at all reasonable times to all such documents as he may reasonably require for carrying out any examination under section 6 or 7 above and shall be entitled to require from any person holding or accountable for any such document such information and explanation as are reasonably necessary for that purpose.
- (2) Subsection (1) above applies only to documents in the custody or under the control of the department, authority or body to which the examination relates.
- (3) For the purpose of enabling an examination under section 6 above to be carried out in respect of the Welsh Ministers or the National Assembly for Wales Commission the Comptroller and Auditor General—
- (a) shall have a right of access at all reasonable times to all such documents in the custody or under the control of any of the persons mentioned in subsection (4) below as may be reasonably required for that purpose, and
- (b) shall be entitled to require from any person holding or accountable for any of those documents such information and explanation as are reasonably necessary for that purpose.
- (4) The persons referred to in subsection (3)(a) above are—
- (a) the Welsh Ministers,
- (b) the National Assembly for Wales Commission,
- (c) any other person audited by the Auditor General for Wales other than a Welsh NHS body (within the meaning given in section 60 of the Public Audit (Wales) Act 2004 (c. 23)), and
- (d) the Auditor General for Wales.
- (5) Before acting in reliance on subsection (3) above the Comptroller and Auditor General shall—
- (a) consult the Auditor General for Wales, and
- (b) take into account any relevant work done or being done by the Auditor General for Wales.
#### Reports to House of Commons
##### 9
The Comptroller and Auditor General may report to the House of Commons the results of any examination carried out by him under section 6 or 7 above.
- (1) The Comptroller and Auditor General may report to the House of Commons the results of any examination carried out by him under section 6 or 7 above.
- (2) If the Comptroller and Auditor General reports the results of an examination carried out under section 6 above in respect of the Welsh Ministers or the National Assembly for Wales Commission to the House of Commons, the Comptroller and Auditor General shall at the same time lay a report of the results of the examination before the National Assembly for Wales.
## Part III — Miscellaneous and Supplementary
@@ -352,7 +384,7 @@
## SCHEDULE 5
#### Appointment and status of Comptroller and Auditor General.
#### The Public Accounts Commission.
#### Right to obtain documents and information.
@@ -394,8 +426,6 @@
[^c7565361]: S. 6(3)(a) substituted (1.4.2001) by [2000 c. 20](https://www.legislation.gov.uk/ukpga/2000/20), [s. 29](https://www.legislation.gov.uk/ukpga/2000/20/section/29), [Sch. 1 para. 18(3)](https://www.legislation.gov.uk/ukpga/2000/20/schedule/1/paragraph/18/3); [S.I. 2000/3349](https://www.legislation.gov.uk/uksi/2000/3349), [art. 3(1)(a)](https://www.legislation.gov.uk/uksi/2000/3349/article/3/1/a) (with transitional provision in [art. 5](https://www.legislation.gov.uk/uksi/2000/3349/article/5))
[^c7565371]: S. 6(3)(aa) inserted (1.12.1998) by [1998 c. 38](https://www.legislation.gov.uk/ukpga/1998/38), [s. 100(5)](https://www.legislation.gov.uk/ukpga/1998/38/section/100/5) (with [ss. 139(2)](https://www.legislation.gov.uk/ukpga/1998/38/section/139/2), [143(2)](https://www.legislation.gov.uk/ukpga/1998/38/section/143/2)); [S.I. 1998/2789](https://www.legislation.gov.uk/uksi/1998/2789), [art. 2](https://www.legislation.gov.uk/uksi/1998/2789/article/2)
[^c7565391]: [1978 c. 29](https://www.legislation.gov.uk/ukpga/1978/29).
[^c7565401]: S. 6(3)(c) restricted (16.5.1992) by [Further and Higher Education (Scotland) Act 1992 (c. 37)](https://www.legislation.gov.uk/ukpga/1992/37), [s. 12](https://www.legislation.gov.uk/ukpga/1992/37/section/12), [Sch. 2 para. 19(b)](https://www.legislation.gov.uk/ukpga/1992/37/schedule/2/paragraph/19/b); [S.I. 1992/817](https://www.legislation.gov.uk/uksi/1992/817), [art. 3(2)](https://www.legislation.gov.uk/uksi/1992/817/article/3/2), [Sch. 1](https://www.legislation.gov.uk/uksi/1992/817/schedule/1).
@@ -484,4 +514,18 @@
[^key-b0463e711e154f0cbd9fbc0f66b40a07]: Words in s. 6(3) substituted (1.3.2007) by virtue of [National Health Service (Consequential Provisions) Act 2006 (c. 43)](https://www.legislation.gov.uk/ukpga/2006/43), [s. 8(2)](https://www.legislation.gov.uk/ukpga/2006/43/section/8/2), [Sch. 1 para. 74](https://www.legislation.gov.uk/ukpga/2006/43/schedule/1/paragraph/74) (with [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2006/43/schedule/3/part/1))
#### Other bodies mainly supported by public funds.
[^key-30901ab7ee760c6d3c6f6072fb6b10e8]: S. 6(3)(aa)(ab) substituted for s. 6(3)(aa) by [Government of Wales Act 2006 (c. 32)](https://www.legislation.gov.uk/ukpga/2006/32), 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)](https://www.legislation.gov.uk/ukpga/2006/32), 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)](https://www.legislation.gov.uk/ukpga/2006/32), 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)](https://www.legislation.gov.uk/ukpga/2006/32), 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)](https://www.legislation.gov.uk/ukpga/2006/32), 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)](https://www.legislation.gov.uk/ukpga/2006/32), 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.
#### Right to obtain documents and information.
#### Reports to House of Commons.
2007-03-01
National Audit Act 1983
2005-07-14
National Audit Act 1983
2005-04-07
National Audit Act 1983
2004-07-22
National Audit Act 1983
2004-04-01
National Audit Act 1983
1983-05-13
National Audit Act 1983
original version
Text at this date