Budget Responsibility and National Audit Act 2011

Budget Responsibility and National Audit Act 2011

2011 CHAPTER 4

Commentary on Sections and Schedules

Part 1: Budget Responsibility

Section 6: Guidance as to how main duty is to be performed

44. Subsection (1) provides that the Charter may include guidance for the Office. There will be guidance on when the forecasts, assessments and analysis will be produced. The Charter will be used to set such guidance, which is not appropriate for inclusion in the Act. The guidance cannot modify the substance of the duty or impose a different duty on the Office.

45. Subsection (2) provides that the guidance to the Office may not specify the methods to be used in preparing forecasts, analysis or assessments produced. This reinforces the discretion which the Office has in performing its main duty (see section 5(1)).

46. Subsection (3) provides that the Office must act consistently with any guidance included in the Charter when carrying out its functions. Should the Treasury wish to revise the guidance included in the Charter, then the Treasury will be required under subsection (4) to publish a draft at least 28 days before the revised Charter is laid before Parliament for Commons approval.