Budget Responsibility and National Audit Act 2011

Budget Responsibility and National Audit Act 2011

2011 CHAPTER 4

Commentary on Sections and Schedules

Schedule 3: Relationship between NAO and Comptroller and Auditor General

Paragraph 7: Comptroller and Auditor General: Vacancy or incapacity

195. Paragraph 7 makes provision for the C&AG’s functions to be carried out by a duly authorised employee of NAO on a temporary basis if the office is vacant or the C&AG is incapable.

196. In the case of incapacity, before NAO can authorise an employee to carry out the C&AG’s functions, a certificate from the Speaker of the House of Commons is required. Under sub-paragraph (2)(a), the Speaker may certify that in the Speaker’s view the current C&AG’s ability to carry out that office’s functions is seriously impaired because of ill health. The period of ill health starts when the Speaker certifies to the House that the C&AG is impaired and ends when the Speaker certifies to the House that the C&AG is able to carry out the office’s functions.

197. NAO must obtain the Commission’s agreement before authorising an employee to carry out the C&AG’s functions. The temporary arrangement may last no more than six months (see sub-paragraph (6)) and is available only once during a C&AG’s term of appointment. For longer vacancies and periods of incapacities, or for repeated incapacity, therefore, the expectation is that the gap would be filled by a new appointment.