Part 2

National audit

National Audit Office

NAO's expenditure
23
1
NAO's expenditure is to be paid out of money provided by Parliament.
(But see sections 13(5) and 24(1) and paragraph 6(2) of Schedule 2.)
2
For each financial year NAO and the Comptroller and Auditor General must jointly prepare an estimate of NAO's use of resources.
3
This must cover (in particular) the resources required for the purposes of paragraph 2(1) of Schedule 3 (which requires NAO to provide resources for the Comptroller and Auditor General's functions).
4
The person who chairs NAO and the Comptroller and Auditor General must jointly submit the estimate to the Public Accounts Commission.
5
The Commission must—
a
review the estimate, and
b
lay it before the House of Commons with such modifications (if any) as the Commission considers appropriate.
6
In doing this the Commission must have regard to any advice given by the Committee of Public Accounts or the Treasury.
S. 23 in force for specified purposes at 1.1.2012 by S.I. 2011/2576, art. 3(h) (with art. 4)