SCHEDULES
SCHEDULE 3Relationship between NAO and Comptroller and Auditor General
Audit fees etc
8
I2I11
NAO may charge fees for audits carried out by the Comptroller and Auditor General.
I2I12
Any fees must be charged in accordance with a scheme prepared by NAO.
I2I13
The scheme (including any revision) must be approved by the Public Accounts Commission.
I34
The agreement of a Minister of the Crown is required for the charging of a fee if the accounts to be audited are the accounts of a body or other person who acts on behalf of the Crown.
I35
Sub-paragraphs (1) to (4) do not apply in relation to an audit carried out as part of any NAO-approved services.
I36
The Comptroller and Auditor General may charge fees and other amounts in relation to NAO-approved services, but only in accordance with the agreement or other arrangements under which the services are provided.
I37
Fees and other amounts received by the Comptroller and Auditor General must be paid to NAO.
I38
Fees and other amounts received by NAO under this paragraph must be paid into the Consolidated Fund.