Citation and interpretation

1. —(1) This Order may be cited as the Budget Responsibility and National Audit Act 2011 (Commencement No.2) Order 2011.

(2) In this Order “the Act” means the Budget Responsibility and National Audit Act 2011.

Provisions of the Act coming into force on 1st November 2011

2. The following provisions of the Act come into force on 1st November 2011—

(a) section 19 (auditing of companies);

(b) section 20(1) and (2) (incorporation of the National Audit Office);

(c) section 20(3) so far as necessary for bringing into force the provisions specified in paragraphs (d) and (e);

(d) paragraphs 1 and 2(1) of Schedule 2 for the purpose of appointing the non-executive members of NAO;

(e) Part 2 of Schedule 2 (non-executive members); and

(f) section 25 (interpretation).

Provisions of the Act coming into force on 1st January 2012

3. The following provisions of the Act come into force on 1st January 2012—

(a) section 13 (remuneration arrangements);

(b) section 17 for the purpose of paragraph 10(2) of Schedule 3 to the Act (principles reflected in code of practice);

(c) section 20(3) and Schedule 2 (National Audit Office) to the extent that those provisions are not brought into force by article 2;

(d) section 22 so far as necessary for bringing into force the provisions specified in paragraphs (e), (f) and (g);

(e) the following paragraphs of Schedule 3 (relationship between NAO and Comptroller and Auditor General)—

(i) paragraph 1 (strategy);

(ii) paragraph 6(1) and (2) (delegation of Comptroller and Auditor General’s functions);

(iii) paragraphs 10 to 12 (code of practice);

(f) paragraph 2(1), (3) and (4) and paragraph 3 of Schedule 3 for the purposes of—

(i) approving the provision of services under paragraph 3(1) of that Schedule; and

(ii) determining the maximum amount of resources that the Comptroller and Auditor General may require for the function of providing those services;

(g) paragraph 8(1), (2) and (3) of Schedule 3 for the purpose of preparing a scheme for charging audit fees;

(h) section 23 for the purpose of authorising NAO’s expenditure for the first financial year;

(i) section 26(1) so far as necessary for bringing into force the provisions specified in paragraph (j); and

(j) the following paragraphs of Schedule 4 (transitional provision relating to Part 2)—

(i) paragraph 1 (transfer of property etc );

(ii) paragraph 5 (old Comptroller and Auditor General to continue to be Comptroller and Auditor General);

(iii) paragraph 9 (NAO’s procedural rules before rules made under paragraph 18 of Schedule 2).

4. During the period starting on 1st January 2012 and ending on 31st March 2012 the provisions brought into force by article 3, except paragraph 5 of Schedule 4, apply as if—

(a) section 11(1) of the Act (office of Comptroller and Auditor General) and section 12 of the Act (status etc) came into force on 1st January 2012; and

(b) an order had been made under paragraph 5(4) of Schedule 4 to the Act appointing 1st January as the appointed day.

Provisions of the Act coming into force on 1st April 2012

5. The provisions of Part 2 of the Act, to the extent that they are not brought into force by articles 2 and 3, come into force, or to the extent that they are not fully in force, come fully into force on 1st April 2012.

Saving for section 4(4) of the National Audit Act 1983

6.Section 4(4) of the National Audit Act 1983( 2 ) (expenses and accounts of National Audit Office) continues to have effect for the purpose of preparing resource accounts for the NAO, of the kind specified in that section, for the financial year that commenced on 1st April 2011.