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Budget Responsibility and National Audit Act 2011 in Scotland

2011 c. 4 · Enacted 22 March 2011 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 18 March 2026.

An Act to make provision for a Charter for Budget Responsibility and for the publication of Financial Statements and Budget Reports; to establish the Office for Budget Responsibility; to make provision about the Comptroller and Auditor General and to establish a body corporate called the National Audit Office; to amend Schedules 5 and 7 to the Government of Wales Act 2006 in relation to the Auditor General for Wales; and for connected purposes.

[22nd March 2011]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Contents

  1. Part 1: Budget responsibility
  2. 1Charter for Budget Responsibility
  3. 2Annual Budget documents
  4. 3Office for Budget Responsibility
  5. 4Main duty of Office
  6. 4AAnnouncement of fiscally significant measures
  7. 5How main duty is to be performed
  8. 6Guidance as to how main duty is to be performed
  9. 7Efficiency etc
  10. 7ADuty to co-operate with the Scottish Fiscal Commission
  11. 8Reports
  12. 9Right to information
  13. 10Superseded statutory provisions
  14. Part 2: National audit
  15. Comptroller and Auditor General
  16. 11Office of Comptroller and Auditor General
  17. 12Status etc
  18. 13Remuneration arrangements
  19. 14Resignation or removal
  20. 15Employment etc of former Comptroller and Auditor General
  21. 16Provision of services
  22. 17How functions are to be exercised
  23. 18Economy, efficiency and effectiveness examinations
  24. 19Auditing of companies
  25. National Audit Office
  26. 20Incorporation of NAO
  27. 21Efficiency etc
  28. 22Relationship with Comptroller and Auditor General
  29. 23NAO's expenditure
  30. Miscellaneous and supplementary
  31. 24Indemnification
  32. 25Interpretation
  33. 26Transitional provision and consequential amendments
  34. Auditor General for Wales
  35. 27Powers of National Assembly for Wales
  36. Part 3: Final provisions
  37. 28Power to make consequential provision
  38. 29Commencement
  39. 30Extent
  40. 31Short title
  41. Schedule 1: Office for Budget Responsibility
  42. Membership
  43. 1Paragraph 1
  44. Period of appointment and re-appointment
  45. 2Paragraph 2
  46. Appointment of initial members
  47. 3Paragraph 3
  48. Remuneration
  49. 4Paragraph 4
  50. Other terms of appointment
  51. 5Paragraph 5
  52. Termination of appointments
  53. 6Paragraph 6
  54. Status of Office
  55. 7Paragraph 7
  56. Employees
  57. 8Paragraph 8
  58. Committees
  59. 9Paragraph 9
  60. 10Paragraph 10
  61. Procedure
  62. 11Paragraph 11
  63. Delegation of functions
  64. 12Paragraph 12
  65. Review by Non-executive Committee
  66. 13Paragraph 13
  67. Documentary evidence
  68. 14Paragraph 14
  69. Annual report
  70. 15Paragraph 15
  71. External review
  72. 16Paragraph 16
  73. Finance
  74. 17Paragraph 17
  75. Accounts and audit
  76. 18Paragraph 18
  77. 19Paragraph 19
  78. Powers
  79. 20Paragraph 20
  80. Validity
  81. 21Paragraph 21
  82. Public records
  83. 22Paragraph 22
  84. Parliamentary Commissioner
  85. 23Paragraph 23
  86. Disqualification
  87. 24Paragraph 24
  88. 25Paragraph 25
  89. Race relations
  90. 26Paragraph 26
  91. Freedom of information
  92. 27Paragraph 27
  93. Equality
  94. 28Paragraph 28
  95. References to Treasury Committee
  96. 29Paragraph 29
  97. Schedule 2: National Audit Office
  98. Part 1: Membership and status
  99. Membership
  100. 1Paragraph 1
  101. Status
  102. 2Paragraph 2
  103. Part 2: Non-executive members
  104. Member to chair NAO
  105. 3Paragraph 3
  106. Appointment of other non-executive members
  107. 4Paragraph 4
  108. Period of appointment and re-appointment
  109. 5Paragraph 5
  110. Remuneration arrangements
  111. 6Paragraph 6
  112. Other terms of appointment
  113. 7Paragraph 7
  114. Consultation
  115. 8Paragraph 8
  116. Termination of appointments
  117. 9Paragraph 9
  118. 10Paragraph 10
  119. Part 3: Chief executive
  120. 11Paragraph 11
  121. Part 4: Employee members
  122. Appointment
  123. 12Paragraph 12
  124. Terms of appointment
  125. 13Paragraph 13
  126. Termination of appointments
  127. 14Paragraph 14
  128. 15Paragraph 15
  129. 16Paragraph 16
  130. Part 5: Employees
  131. 17Paragraph 17
  132. Part 6: Procedural rules
  133. General
  134. 18Paragraph 18
  135. Quorum for NAO meetings
  136. 19Paragraph 19
  137. Committees
  138. 20Paragraph 20
  139. Part 7: Other matters
  140. Powers
  141. 21Paragraph 21
  142. Validity
  143. 22Paragraph 22
  144. Delegation of functions
  145. 23Paragraph 23
  146. NAO resource accounts
  147. 24Paragraph 24
  148. Audit of NAO
  149. 25Paragraph 25
  150. 26Paragraph 26
  151. 27Paragraph 27
  152. 28Paragraph 28
  153. Schedule 3: Relationship between NAO and Comptroller and Auditor General
  154. Strategy
  155. 1Paragraph 1
  156. NAO to provide resources for the Comptroller and Auditor General's functions
  157. 2Paragraph 2
  158. Provision of certain services by Comptroller and Auditor General to require NAO's approval
  159. 3Paragraph 3
  160. NAO to monitor and provide advice
  161. 4Paragraph 4
  162. 5Paragraph 5
  163. Delegation of Comptroller and Auditor General's functions
  164. 6Paragraph 6
  165. Comptroller and Auditor General: vacancy or incapacity
  166. 7Paragraph 7
  167. Audit fees etc
  168. 8Paragraph 8
  169. Reports
  170. 9Paragraph 9
  171. Code of practice
  172. 10Paragraph 10
  173. 11Paragraph 11
  174. 12Paragraph 12
  175. Documents and information
  176. 13Paragraph 13
  177. Schedule 4: Transitional provision relating to Part 2
  178. Transfer of property etc
  179. 1Paragraph 1
  180. Tax consequences of transfers by virtue of paragraph 1(3)
  181. 2Paragraph 2
  182. 3Paragraph 3
  183. 4Paragraph 4
  184. Old Comptroller and Auditor General to continue to be Comptroller and Auditor General
  185. 5Paragraph 5
  186. Provision of services
  187. 6Paragraph 6
  188. 7Paragraph 7
  189. Indemnification
  190. 8Paragraph 8
  191. NAO's procedural rules before rules made under paragraph 18 of Schedule 2
  192. 9Paragraph 9
  193. Schedule 5: Consequential amendments relating to Part 2
  194. Part 1: Meaning of “old NAO”
  195. 1Paragraph 1
  196. Part 2: Amendments
  197. Exchequer and Audit Departments Act 1866
  198. 2Paragraph 2
  199. Exchequer and Audit Departments Act 1957
  200. 3Paragraph 3
  201. Public Records Act 1958
  202. 4Paragraph 4
  203. Superannuation Act 1972
  204. 5Paragraph 5
  205. 6Paragraph 6
  206. 7Paragraph 7
  207. House of Commons Disqualification Act 1975
  208. 8Paragraph 8
  209. Northern Ireland Assembly Disqualification Act 1975
  210. 9Paragraph 9
  211. Parliamentary and other Pensions and Salaries Act 1976
  212. 10Paragraph 10
  213. Race Relations Act 1976
  214. 11Paragraph 11
  215. Interpretation Act 1978
  216. 12Paragraph 12
  217. National Audit Act 1983
  218. 13Paragraph 13
  219. Finance Act 1989
  220. 14Paragraph 14
  221. Social Security Administration Act 1992
  222. 15Paragraph 15
  223. Taxation of Chargeable Gains Act 1992
  224. 16Paragraph 16
  225. National Lottery etc. Act 1993
  226. 17Paragraph 17
  227. Employment Rights Act 1996
  228. 18Paragraph 18
  229. Government of Wales Act 1998
  230. 19Paragraph 19
  231. Government Resources and Accounts Act 2000
  232. 20Paragraph 20
  233. Freedom of Information Act 2000
  234. 21Paragraph 21
  235. 22Paragraph 22
  236. 23Paragraph 23
  237. Public Finance and Accountability (Scotland) Act 2000
  238. 24Paragraph 24
  239. Constitutional Reform Act 2005
  240. 25Paragraph 25
  241. Government of Wales Act 2006
  242. 26Paragraph 26 Repealed
  243. 27Paragraph 27 Repealed
  244. 28Paragraph 28 Repealed
  245. Companies Act 2006
  246. 29Paragraph 29
  247. 30Paragraph 30
  248. 31Paragraph 31
  249. Corporate Manslaughter and Corporate Homicide Act 2007
  250. 32Paragraph 32
  251. Parliamentary Standards Act 2009
  252. 33Paragraph 33
  253. Equality Act 2010
  254. 34Paragraph 34
  255. Schedule 6: Powers of National Assembly for Wales: Auditor General for Wales Repealed
  256. Introductory Repealed
  257. 1Paragraph 1 Repealed
  258. Assembly Measures Repealed
  259. 2Paragraph 2 Repealed
  260. 3Paragraph 3 Repealed
  261. 4Paragraph 4 Repealed
  262. Acts of the Assembly Repealed
  263. 5Paragraph 5 Repealed
  264. 6Paragraph 6 Repealed
  265. 7Paragraph 7 Repealed