Budget Responsibility and National Audit BillPage 30
Section 26
1 (1) Before the appointed day the Comptroller and Auditor General must—
(a)
5determine the property, rights and liabilities of the Comptroller and
Auditor General that are to be transferred to NAO in consequence of
the provision made by this Part, and
(b)
prepare a scheme describing, in the way the Comptroller and
Auditor General considers appropriate, that property and those
10rights and liabilities.
(2) The scheme must be approved by the Public Accounts Commission.
(3)
On the appointed day the property, rights and liabilities described in the
scheme are transferred to NAO.
(4) Sub-paragraph (3) operates in relation to property, rights and liabilities—
(a)
15whether or not they would otherwise be capable of being
transferred,
(b) without any instrument or other formality being required, and
(c)
irrespective of any kind of requirement for consent that would
otherwise apply.
(5)
20In sub-paragraph (1) the references to rights and liabilities include
references to rights and liabilities under or in connection with contracts of
employment with staff that were appointed under section 3(2) of the
National Audit Act 1983.
(6)
For any purpose relating to a person who becomes an employee of NAO by
25virtue of sub-paragraph (3)—
(a)
a period of employment under section 3(2) of the National Audit Act
1983 (including a period that was counted as such a period by virtue
of paragraph 2(3) of Schedule 2 to that Act) is to be treated as a period
of employment with NAO, and
(b) 30the transfer to NAO is not to be treated as a break in service.
(7)
Anything done by, on behalf of or in relation to the Comptroller and Auditor
General in relation to anything transferred by sub-paragraph (3) has effect
as if done by, on behalf of or in relation to NAO, so far as necessary or
appropriate for continuing its effect on and after the appointed day.
(8)
35Anything (including legal proceedings) which, immediately before the
appointed day, is in the process of being done by, on behalf of or in relation
to the Comptroller and Auditor General in relation to anything transferred
by sub-paragraph (3) may be continued by, on behalf of or in relation to
NAO.
(9)
40So far as necessary or appropriate in consequence of sub-paragraphs (3) to
(8), a reference to the Comptroller and Auditor General in any agreement
(whether written or not) or instrument or other document is to be treated as
a reference to, or as including a reference to, NAO.
Budget Responsibility and National Audit BillPage 31
(10)
Before the appointed day a person’s employment under section 3(2) of the
National Audit Act 1983 is to be treated for the purposes of paragraph 1(2)(c)
and Part 4 of Schedule 2 as if it were employment with NAO.
(11)
In this paragraph “the appointed day” means the day appointed for the
5purposes of this paragraph by an order made by the Treasury by statutory
instrument.
2
(1)
For the purposes of the application of Part 5 of the Corporation Tax Act 2009
(loan relationships) in relation to a transfer by virtue of paragraph 1(3), the
10Comptroller and Auditor General and NAO are to be treated as if, at the time
of the transfer, they were members of the same group.
(2)
In sub-paragraph (1) the reference to being members of the same group is to
be read in accordance with section 335(6) of that Act.
3
(1)
For the purposes of Part 8 of the Corporation Tax Act 2009 (intangible fixed
15assets) a transfer by virtue of paragraph 1(3) of a chargeable intangible asset
of the Comptroller and Auditor General is to be treated as a tax-neutral
transfer.
(2)
Part 4 of the Taxation (International and Other Provisions) Act 2010 (transfer
pricing) does not apply in relation to a transfer to which sub-paragraph (1)
20applies.
(3)
For the purposes of section 882 of the Corporation Tax Act 2009 (application
of Part 8 to assets created or acquired on or after 1 April 2002) assets acquired
by NAO on a transfer by virtue of paragraph 1(3) are to be treated as if they
were acquired from a person who at the time of the acquisition was a related
25party in relation to NAO.
(4)
Expressions used in this paragraph and in Part 8 of the Corporation Tax Act
2009 have the same meaning in this paragraph as they have in that Part.
4
For the purposes of the Taxation of Chargeable Gains Act 1992 a disposal
constituted by virtue of a transfer by paragraph 1(3) is to be taken (in relation
30to both the Comptroller and Auditor General and NAO) to be for a
consideration such that no gain or loss accrues to the Comptroller and
Auditor General.
5
(1)
This paragraph applies to the person who is the Comptroller and Auditor
35General immediately before the appointed day.
(2) On and after the appointed day the person—
(a)
continues to be the Comptroller and Auditor General and is treated
as having been appointed to that office under this Part, and
(b)
holds the office for 10 years less a period equal to that during which
40the person was the Comptroller and Auditor General before the
appointed day.
(3)
The person’s remuneration arrangements under section 13 are to be
determined jointly by the Prime Minister and the person who chairs the
Committee of Public Accounts before the appointed day (but are not to cover
45any period before the appointed day).
Budget Responsibility and National Audit BillPage 32
(4)
In this paragraph “the appointed day” means the day appointed for the
purposes of this paragraph by an order made by the Treasury by statutory
instrument.
6
(1)
5This paragraph applies in relation to anything done by or on behalf of the
Comptroller and Auditor General under a power that ceases to be
exercisable upon the coming into force of section 16 of this Act.
(2)
So far as necessary or appropriate for continuing its effect after the coming
into force of section 16, the thing is treated as having been done by or on
10behalf of the Comptroller and Auditor General under that section.
7
(1)
Paragraph 3 of Schedule 3 does not apply in relation to the provision of any
services which, at the time that paragraph comes into force, the Comptroller
and Auditor General has a contractual duty to provide.
(2)
But paragraph 8 of that Schedule applies in relation to any such services as
15if they were NAO-approved services.
8 (1) The liabilities covered by section 24 of this Act include liabilities that—
(a) arise before the coming into force of that section, or
(b)
arise in relation to any act or omission occurring before the coming
20into force of that section.
(2)
For this purpose section 24(3)(d) covers former members of the staff of the
National Audit Office established by section 3 of the National Audit Act
1983.
9
(1)
25This paragraph applies until the first rules under paragraph 18 of Schedule
2 are made.
(2)
It applies in relation to any matter to be decided by NAO for the purpose of
preparing or making those rules or for the purposes of paragraph 10 of
Schedule 3.
(3) 30The matter is to be decided—
(a)
at a meeting of NAO at which the person who chairs NAO and at
least six other members are present, and
(b)
by the majority of votes of the members present and voting on the
matter.
(4)
35But the matter may not be decided unless a majority of the members voting
on the matter are non-executive members.
(5)
If the votes are tied, the person who chairs NAO is to have the casting vote,
whether or not that person has already voted on the matter.
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(6)
It is for the person who chairs NAO to call a meeting of NAO by giving
written notice to the other members of the date, time and venue of the
meeting.
Section 26
1
In this Schedule “old NAO” means the National Audit Office established by
section 3 of the National Audit Act 1983.
2
In the Exchequer and Audit Departments Act 1866, omit sections 3 and 6
(which relate to the tenure of, and vacancies in, the office of Comptroller and
15Auditor General).
3 (1) The Exchequer and Audit Departments Act 1957 is repealed.
(2)
Sub-paragraph (1) does not affect the position of any person by virtue of
section 1(3A) of that Act (computation of salary of former Comptroller and
20Auditor General for purposes of pension).
4
In Schedule 1 to the Public Records Act 1958 (definition of public records),
in Part 2 of the Table at the end of paragraph 3 the reference to old NAO is
to be read as a reference to NAO.
5 The Superannuation Act 1972 is amended as follows.
6
(1)
In section 13 (the Comptroller and Auditor General), before subsection (1)
insert—
“(A1)
This section does not apply to a person appointed as Comptroller
30and Auditor General under Part 2 of the Budget Responsibility and
National Audit Act 2011.”
(2)
Sub-paragraph (1) does not affect the position of the person mentioned in
paragraph 5(1) of Schedule 4 to this Act so far as section 13 of the 1972 Act
applies in relation to that person’s service as Comptroller and Auditor
Budget Responsibility and National Audit BillPage 34
General before the appointed day (within the meaning of paragraph 5(4) of
that Schedule).
7
(1)
In Schedule 1 (kinds of employment to which the Act applies), in the list of
“Other Bodies”—
(a) 5omit “National Audit Office.”, and
(b) insert at the appropriate place—
“Employment by the National Audit Office.”
(2)
Sub-paragraph (1) does not affect the position of any person who was a
member of the staff of old NAO but who ceased to be a member before the
10appointed day (within the meaning of paragraph 1(11) of Schedule 4).
8
(1)
Schedule 1 to the House of Commons Disqualification Act 1975 (offices
disqualifying for membership) is amended as follows.
(2) In Part 2, insert at the appropriate place—
15“The National Audit Office.”
(3) In Part 3—
(a)
omit “Comptroller and Auditor General.” and “Member of the staff
of the National Audit Office.”, and
(b) insert at the appropriate place—
20“Employee of the National Audit Office.”
9
(1)
Schedule 1 to the Northern Ireland Assembly Disqualification Act 1975
(offices disqualifying for membership) is amended as follows.
(2) In Part 2, insert at the appropriate place—
25“The National Audit Office.”
(3) In Part 3—
(a)
omit “Comptroller and Auditor General.” and “Member of the staff
of the National Audit Office.”, and
(b) insert at the appropriate place—
30“Employee of the National Audit Office.”
10
(1)
In section 6 of the Parliamentary and other Pensions and Salaries Act 1976,
omit subsection (3).
(2)
Sub-paragraph (1) does not affect the position of any person by virtue of
35section 1(3A) of the Exchequer and Audit Departments Act 1957.
11
(1)
In Part 2 of Schedule 1A to the Race Relations Act 1976 (bodies and persons
subject to general statutory duty), under the heading “Regulatory, audit and
inspection”—
Budget Responsibility and National Audit BillPage 35
(a) insert at the appropriate place—
“The Comptroller and Auditor General.”, and
(b) the reference to old NAO is to be read as a reference to NAO.
(2)
Sub-paragraphs (3) and (4) apply in relation to any function that was a
5function of old NAO by virtue of Part 2 of that Schedule.
(3)
Anything done by, on behalf of or in relation to old NAO has effect as if done
by, on behalf of or in relation to the relevant person, so far as necessary or
appropriate for continuing its effect after the coming into force of sub-
paragraph (1).
(4)
10Anything (including legal proceedings) which, immediately before the
coming into force of sub-paragraph (1), is in the process of being done by, on
behalf of or in relation to old NAO may be continued by, on behalf of or in
relation to the relevant person.
(5) “The relevant person” means—
(a) 15in relation to matters within NAO’s functions, NAO;
(b)
in relation to matters within the Comptroller and Auditor General’s
functions, the Comptroller and Auditor General.
(6)
The amendments made by sub-paragraph (1) cease to have effect when the
repeal of the Race Relations Act 1976 by Schedule 27 to the Equality Act 2010
20has effect for all purposes.
12
In Schedule 1 to the Interpretation Act 1978, in the definition of “Comptroller
and Auditor General”, omit “appointed in pursuance of the Exchequer and
Audit Departments Act 1866”.
13 (1) In the National Audit Act 1983, omit the following provisions—
(a) sections 1, 3(1) to (6), 4 and 5;
(b) paragraphs 1 to 3 of Schedule 2;
(c) Schedule 3.
(2)
30Sub-paragraph (1) does not affect the position of any person by virtue of
paragraph 2(3) or (4) of Schedule 2 to that Act (transfers of staff).
(3)
The repeal of section 3(4) of that Act does not affect the position under the
Superannuation Act 1972 of any person who was a member of the staff of old
NAO but who ceased to be a member before the appointed day (within the
35meaning of paragraph 1(11) of Schedule 4).
14
(1)
Section 182 of the Finance Act 1989 (disclosure of information) is amended
as follows.
(2) In subsection (4)(a)—
(a)
40in sub-paragraph (i), for “and any member of the staff of the National
Audit Office” substitute “, of the National Audit Office and any
member or employee of that Office or of any member of the staff of
Budget Responsibility and National Audit BillPage 36
the National Audit Office that was established by section 3 of the
National Audit Act 1983”, and
(b) after that sub-paragraph insert—
“(ia)
of the Comptroller and Auditor General for
5Northern Ireland and any member of the staff
of the Northern Ireland Audit Office,”.
(3)
In subsection (6), after “Comptroller” insert “and Auditor General, the
Comptroller and Auditor General for Northern Ireland”.
(4) In subsection (11), omit paragraphs (a) and (b).
15
(1)
In section 123 of the Social Security Administration Act 1992 (unauthorised
disclosure of information relating to particular persons), subsection (8) is
amended as follows.
(2) After paragraph (a) insert—
“(aa) 15any member or employee of the National Audit Office;
(ab)
any other person who carries out the administrative work of
the National Audit Office or who provides, or is employed in
the provision of, services to that Office;”.
(3) In paragraph (i), omit “the National Audit Office or”.
(4) 20In paragraph (j)—
(a)
for “either of those Offices” substitute “the Northern Ireland Audit
Office”, and
(b) for “either of them” substitute “that Office”.
(5) After paragraph (j) insert—
“(jza) 25the following persons—
(i)
any member of the staff of the National Audit Office
that was established by section 3 of the National
Audit Act 1983, or
(ii)
any other person who carried out the administrative
30work of that Office, or who provided, or who was
employed in the provision of, services to that Office;”.
16
In section 288 of the Taxation of Chargeable Gains Act 1992 (interpretation),
in subsection (3A), at the end insert—
“(k)
35paragraph 4 of Schedule 4 to the Budget Responsibility and
National Audit Act 2011.”
17
In section 4B of the National Lottery etc. Act 1993 (disclosure of
information), in subsection (4)(f), for “the National Audit Office” substitute
40“the Comptroller and Auditor General”.
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18 In Schedule 1 to the Employment Rights Act 1996, omit paragraph 22.
19 In Schedule 12 to the Government of Wales Act 1998, omit paragraph 1.
20
In Schedule 1 to the Government Resources and Accounts Act 2000, omit
paragraph 18(2), (4) and (5).
21 The Freedom of Information Act 2000 is amended as follows.
22
(1)
10In section 36 (exempt information: prejudice to effective conduct of public
affairs), in paragraph (i) of subsection (5), after “the National Audit Office”
insert “or the Comptroller and Auditor General”.
(2)
The reference in that paragraph to old NAO is to be read as a reference to
NAO.
23 (1) 15In Part 6 of Schedule 1 (public authorities to which Act applies)—
(a) insert at the appropriate place—
“The Comptroller and Auditor General.”, and
(b) the reference to old NAO is to be read as a reference to NAO.
(2)
Sub-paragraphs (3) and (4) apply in relation to any function that was a
20function of old NAO by virtue of Part 6 of that Schedule.
(3)
Anything done by, on behalf of or in relation to old NAO has effect as if done
by, on behalf of or in relation to the relevant person, so far as necessary or
appropriate for continuing its effect after the coming into force of sub-
paragraph (1).
(4)
25Anything (including legal proceedings) which, immediately before the
coming into force of sub-paragraph (1), is in the process of being done by, on
behalf of or in relation to old NAO may be continued by, on behalf of or in
relation to the relevant person.
(5) “The relevant person” means—
(a) 30in relation to matters within NAO’s functions, NAO;
(b)
in relation to matters within the Comptroller and Auditor General’s
functions, the Comptroller and Auditor General.
24
In section 26D of the Public Finance and Accountability (Scotland) Act 2000
35(asp 1) (disclosure of results of data matching), in subsection (4), for
paragraph (a) substitute—
“(a) the Comptroller and Auditor General,”.
Budget Responsibility and National Audit BillPage 38
25 In Schedule 6 to the Constitutional Reform Act 2005, omit paragraph 7.
26 The Government of Wales Act 2006 is amended as follows.
27
(1)
5In Schedule 5 (provision which may, or may not, be made by Assembly
Measures), in paragraphs 5 and 8, after “Comptroller and Auditor General”
insert “or the National Audit Office”.
(2)
Accordingly, the heading to paragraph 8 of that Schedule becomes
“Comptroller and Auditor General and National Audit Office”.
28
(1)
10In Schedule 7 (provision which may, or may not, be made by Acts of the
Assembly), in paragraphs 4 and 7, after “Comptroller and Auditor General”
insert “or the National Audit Office”.
(2)
Accordingly, the heading of paragraph 7 of that Schedule becomes
“Comptroller and Auditor General and National Audit Office”.
29 The Companies Act 2006 is amended as follows.
30 In section 1230, omit subsection (3)(a).
31
In paragraph A32 of Part 2 of Schedule 2 and paragraph 47 of Schedule 11A
(which provide exceptions to certain restrictions on disclosure of
20information), for “the National Audit Office” substitute “the Comptroller
and Auditor General”.
32
(1)
In Schedule 1 to the Corporate Manslaughter and Corporate Homicide Act
2007 (list of government departments etc to which Act applies), omit the
25reference to old NAO.
(2)
In relation to any offence alleged to have been committed by old NAO before
the coming into force of sub-paragraph (1), proceedings may be brought or
continued against NAO as if anything done by, on behalf of or in relation to
old NAO had been done by, on behalf of or in relation to NAO.
33
In paragraph 1 of Schedule 1 to the Parliamentary Standards Act 2009
(membership of Independent Parliamentary Standards Authority), for sub-
paragraph (3) substitute—
“(3)
At least one of the members of the IPSA must be a person who is
35eligible for appointment as a statutory auditor by virtue of
Chapter 2 of Part 42 of the Companies Act 2006.”
34 In Part 1 of Schedule 19 to the Equality Act 2010 (public authorities: general),
Budget Responsibility and National Audit BillPage 39
before the reference to the Office for Budget Responsibility insert—
“The Comptroller and Auditor General.”
Section 27
1 In this Schedule “GOWA 2006” means the Government of Wales Act 2006.
2 Schedule 5 to GOWA 2006 (Assembly Measures) is amended as follows.
3 In Part 1 (matters), under Field 14 (public administration) insert—
“(none0) 10Matter 14.1
(none0) The following provision relating to the Auditor General—
(a)
the following aspects of the Auditor General’s
terms of appointment—
(i) the period of the appointment;
(ii)
15salary, allowances and superannuation
benefits;
(iii)
pensions and gratuities payable after a
person has ceased to be Auditor General;
(b)
the number of times a person may be appointed as
20Auditor General;
(c)
restrictions on the other offices and positions which
may be held by the Auditor General;
(d)
activities of a person who has been (but no longer
is) Auditor General;
(e) 25provision requiring the Auditor General—
(i)
to aim to do things efficiently and cost-
effectively;
(ii)
to have regard, as the Auditor General
considers appropriate, to the standards and
30principles that an expert professional
provider of accounting or auditing services
would be expected to follow;
(f)
the authorisation of persons to exercise functions of
the Auditor General on the Auditor General’s
35behalf (including during a vacancy in the office);
(g)
the oversight or supervision of the Auditor General
or of the exercise of the Auditor General’s
functions;
(h)
the provision or use of resources for the purposes
40of the Auditor General’s functions including (in
particular)—
(i) the employment and use of staff;
(ii) the procurement and use of services;