|
| |
|
(b) | provision about the matters to be covered by the strategy and the |
| |
periods to be covered by it from time to time; |
| |
(c) | provision as to how resources are to be provided for the purposes of |
| |
| |
(d) | provision about the preparation of estimates for the purposes of |
| 5 |
| |
(e) | provision as to how NAO is to make decisions for the purposes of |
| |
| |
(f) | provision as to how NAO is to monitor the Comptroller and Auditor |
| |
General’s functions for the purposes of paragraph 4; |
| 10 |
(g) | provision as to how advice is to be given by NAO for the purposes of |
| |
paragraph 5, including the nature of the advice to be given; |
| |
(h) | provision as to how the Comptroller and Auditor General is to |
| |
charge fees and other amounts under paragraph 8; |
| |
(i) | provision about the extent to which NAO’s functions are to be |
| 15 |
delegated to the Comptroller and Auditor General (see paragraph 23 |
| |
| |
(j) | provision restricting the public comments that a non-executive |
| |
member of NAO may make in relation to the carrying out of the |
| |
Comptroller and Auditor General’s functions. |
| 20 |
(2) | The code may also make provision about— |
| |
(a) | the way in which reports required by paragraph 9 are to be prepared |
| |
and the matters to be covered by those reports; |
| |
(b) | matters about which NAO or the Comptroller and Auditor General |
| |
(or both) are to consult the Public Accounts Commission from time |
| 25 |
| |
(c) | standards for corporate governance. |
| |
(3) | This paragraph is not exhaustive as regards the matters that may be covered |
| |
| |
Documents and information |
| 30 |
13 (1) | Any document or information which a person is required to provide, or may |
| |
provide, to the Comptroller and Auditor General, may be provided to NAO |
| |
(either by that person or the Comptroller and Auditor General). |
| |
(2) | For the purposes of section 3(2) of the Freedom of Information Act 2000 any |
| |
document or information held by NAO as mentioned in paragraph 2(2)(c) is |
| 35 |
treated as held by NAO on its own behalf. |
| |
(3) | The documents and information to be held by NAO as mentioned in |
| |
paragraph 2(2)(c) include documents and information previously held by |
| |
the National Audit Office established by section 3 of the National Audit Act |
| |
| 40 |
|
| |
|
| |
|
| |
| |
Transitional provision relating to Part 2 |
| |
| |
1 (1) | Before the appointed day the Comptroller and Auditor General must— |
| |
(a) | determine the property, rights and liabilities of the Comptroller and |
| 5 |
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 |
| |
| 10 |
(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) | whether or not they would otherwise be capable of being |
| 15 |
| |
(b) | without any instrument or other formality being required, and |
| |
(c) | irrespective of any kind of requirement for consent that would |
| |
| |
(5) | In sub-paragraph (1) the references to rights and liabilities include |
| 20 |
references to rights and liabilities under or in connection with contracts of |
| |
employment with staff that were appointed under section 3(2) of the |
| |
| |
(6) | For any purpose relating to a person who becomes an employee of NAO by |
| |
virtue of sub-paragraph (3)— |
| 25 |
(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) | the transfer to NAO is not to be treated as a break in service. |
| 30 |
(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) | Anything (including legal proceedings) which, immediately before the |
| 35 |
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 |
| |
| |
(9) | So far as necessary or appropriate in consequence of sub-paragraphs (3) to |
| 40 |
(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. |
| |
|
| |
|
| |
|
(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 |
| |
purposes of this paragraph by an order made by the Treasury by statutory |
| 5 |
| |
Tax consequences of transfers by virtue of paragraph 1(3) |
| |
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 |
| |
Comptroller and Auditor General and NAO are to be treated as if, at the time |
| 10 |
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 |
| |
assets) a transfer by virtue of paragraph 1(3) of a chargeable intangible asset |
| 15 |
of the Comptroller and Auditor General is to be treated as a tax-neutral |
| |
| |
(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) |
| |
| 20 |
(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 |
| |
party in relation to NAO. |
| 25 |
(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 |
| |
to both the Comptroller and Auditor General and NAO) to be for a |
| 30 |
consideration such that no gain or loss accrues to the Comptroller and |
| |
| |
Old Comptroller and Auditor General to continue to be Comptroller and Auditor General |
| |
5 (1) | This paragraph applies to the person who is the Comptroller and Auditor |
| |
General immediately before the appointed day. |
| 35 |
(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 |
| |
the person was the Comptroller and Auditor General before the |
| 40 |
| |
(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 |
| |
any period before the appointed day). |
| 45 |
|
| |
|
| |
|
(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 |
| |
| |
| |
6 (1) | This paragraph applies in relation to anything done by or on behalf of the |
| 5 |
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 |
| |
behalf of the Comptroller and Auditor General under that section. |
| 10 |
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 |
| |
if they were NAO-approved services. |
| 15 |
| |
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 |
| |
into force of that section. |
| 20 |
(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 |
| |
| |
NAO’s procedural rules before rules made under paragraph 18 of Schedule 2 |
| |
9 (1) | This paragraph applies until the first rules under paragraph 18 of Schedule |
| 25 |
| |
(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 |
| |
| |
(3) | The matter is to be decided— |
| 30 |
(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 |
| |
| |
(4) | But the matter may not be decided unless a majority of the members voting |
| 35 |
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. |
| |
| But the person who chairs NAO is to be counted only once for the purposes |
| |
of sub-paragraph (4) above or paragraph 11(3) of Schedule 3. |
| 40 |
|
| |
|
| |
|
(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 |
| |
| |
| |
| |
Consequential amendments relating to Part 2 |
| 5 |
| |
| |
1 | In this Schedule “old NAO” means the National Audit Office established by |
| |
section 3 of the National Audit Act 1983. |
| |
| 10 |
| |
Exchequer and Audit Departments Act 1866 |
| |
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 |
| |
| 15 |
Exchequer and Audit Departments Act 1957 |
| |
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 |
| |
Auditor General for purposes of pension). |
| 20 |
| |
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. |
| |
| 25 |
5 | The Superannuation Act 1972 is amended as follows. |
| |
6 (1) | In section 13 (the Comptroller and Auditor General), before subsection (1) |
| |
| |
“(A1) | This section does not apply to a person appointed as Comptroller |
| |
and Auditor General under Part 2 of the Budget Responsibility and |
| 30 |
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 |
| |
|
| |
|
| |
|
General before the appointed day (within the meaning of paragraph 5(4) of |
| |
| |
7 (1) | In Schedule 1 (kinds of employment to which the Act applies), in the list of |
| |
| |
(a) | omit “National Audit Office.”, and |
| 5 |
(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 |
| |
appointed day (within the meaning of paragraph 1(11) of Schedule 4). |
| 10 |
House of Commons Disqualification Act 1975 |
| |
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— |
| |
“The National Audit Office.” |
| 15 |
| |
(a) | omit “Comptroller and Auditor General.” and “Member of the staff |
| |
of the National Audit Office.”, and |
| |
(b) | insert at the appropriate place— |
| |
“Employee of the National Audit Office.” |
| 20 |
Northern Ireland Assembly Disqualification Act 1975 |
| |
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— |
| |
“The National Audit Office.” |
| 25 |
| |
(a) | omit “Comptroller and Auditor General.” and “Member of the staff |
| |
of the National Audit Office.”, and |
| |
(b) | insert at the appropriate place— |
| |
“Employee of the National Audit Office.” |
| 30 |
Parliamentary and other Pensions and Salaries Act 1976 |
| |
10 (1) | In section 6 of the Parliamentary and other Pensions and Salaries Act 1976, |
| |
| |
(2) | Sub-paragraph (1) does not affect the position of any person by virtue of |
| |
section 1(3A) of the Exchequer and Audit Departments Act 1957. |
| 35 |
| |
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 |
| |
| |
|
| |
|
| |
|
(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 |
| |
function of old NAO by virtue of Part 2 of that Schedule. |
| 5 |
(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- |
| |
| |
(4) | Anything (including legal proceedings) which, immediately before the |
| 10 |
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) | in relation to matters within NAO’s functions, NAO; |
| 15 |
(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 |
| |
has effect for all purposes. |
| 20 |
| |
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”. |
| |
| 25 |
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; |
| |
| |
(2) | Sub-paragraph (1) does not affect the position of any person by virtue of |
| 30 |
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 |
| |
meaning of paragraph 1(11) of Schedule 4). |
| 35 |
| |
14 (1) | Section 182 of the Finance Act 1989 (disclosure of information) is amended |
| |
| |
(2) | In subsection (4)(a)— |
| |
(a) | in sub-paragraph (i), for “and any member of the staff of the National |
| 40 |
Audit Office” substitute “, of the National Audit Office and any |
| |
member or employee of that Office or of any member of the staff of |
| |
|
| |
|