Explanatory Notes

Budget Responsibility and National Audit Act 2011

2011 CHAPTER 4

22 March 2011

Commentary on Sections and Schedules

Part 2: National Audit

Miscellaneous and supplementary

Section 24: Indemnification

85.This section provides for the liabilities of certain persons to be indemnified by the Consolidated Fund. Those persons are: the C&AG; the NAO; past and present members of the NAO; and past and present employees of the NAO. The indemnity covers liabilities which are incurred by those persons for a breach of duty which arises from an audit, examination or inspection which is carried out as part of the C&AG’s functions (including NAO-approved services). This indemnity is based on one currently set out in section 4(6) of the 1983 Act.