SCHEDULES
SCHEDULE 3Relationship between NAO and Comptroller and Auditor General
Provision of certain services by Comptroller and Auditor General to require NAO's approval
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1
The Comptroller and Auditor General may provide services that are not within sub-paragraph (2) only with NAO's approval.
2
The services within this sub-paragraph are services provided by the Comptroller and Auditor General—
a
to NAO by virtue of Schedule 2 to this Act,
b
that are part of, or are incidental to, the Comptroller and Auditor General's functions under the following Acts—
i
the Exchequer and Audit Departments Act 1866,
ii
the Exchequer and Audit Departments Act 1921,
iii
the National Loans Act 1968,
iv
the National Audit Act 1983, and
v
the Government Resources and Accounts Act 2000, or
c
that consist of, or are incidental to, an audit, examination or inspection that the Comptroller and Auditor General is required or authorised to carry out by a statutory provision, other than section 1226 of the Companies Act 2006 (eligibility for appointment as a statutory auditor) and any provision of this Part of this Act.
3
If NAO approves the provision of any services under sub-paragraph (1), it is for NAO to determine the maximum amount of resources that the Comptroller and Auditor General may require for the services for the purposes of paragraph 2(1).
4
In this Schedule “NAO-approved services” means services provided with NAO's approval under sub-paragraph (1).