EXPLANATORY NOTE

(This note is not part of the Order)

This Order makes amendments to subordinate legislation in consequence of the commencement of Part 2 of the Budget Responsibility and National Audit Act 2011 (c.4) (“the Act”). The amendments reflect the continuation of the office of Comptroller and Auditor General by section 11 of the Act and the establishment of the National Audit Office as a body corporate (no longer headed by the Comptroller and Auditor General) by section 20 of the Act.

An impact assessment has not been prepared for this instrument because no impact is foreseen on the costs of business or the voluntary sector.