Budget Responsibility and National Audit Act 2011

• Citation: 2011 c. 4
• Sections: 153

Section 1 Charter for Budget Responsibility

(1) The Treasury must prepare a document, to be known as the Charter for Budget Responsibility, relating to the formulation and implementation of fiscal policy and policy for the management of the National Debt.

(2) The Charter must in particular set out—

(a) the Treasury's objectives in relation to fiscal policy and policy for the management of the National Debt,

(b) the means by which the Treasury's objectives in relation to fiscal policy will be attained (“the fiscal mandate”), and

(c) matters to be included in a Financial Statement and Budget Report prepared under section 2.

(3) The Charter may contain such other material as the Treasury considers appropriate (and see also section 6).

(4) The Treasury must lay the Charter before Parliament.

(5) The Treasury may from time to time modify the Charter.

(6) When the Charter is modified the Treasury must lay the modified Charter before Parliament.

(7) The Charter (or the modified Charter) does not come into force until it has been approved by a resolution of the House of Commons.

(8) The Treasury must publish the Charter and any modified Charter once approved by the House of Commons.

Section 2 Annual Budget documents

(1) The Treasury must prepare a Financial Statement and Budget Report for each financial year.

(2) The contents of a Financial Statement and Budget Report must conform to any provision set out in the Charter.

(3) The Treasury must lay each Financial Statement and Budget Report before Parliament.

(4) The Treasury must publish each Financial Statement and Budget Report.

Section 3 Office for Budget Responsibility

(1) There is to be a body corporate called the Office for Budget Responsibility.

(2) Schedule 1 contains provision about the Office.

Section 4 Main duty of Office

(1) It is the duty of the Office to examine and report on the sustainability of the public finances.

(2) The duty imposed on the Office by this section includes, in particular, the duties imposed by subsections (3) and (4) and section 4A.

(3) The Office must, on at least two occasions for each financial year, prepare—

(a) fiscal and economic forecasts, and

(b) an assessment of the extent to which the fiscal mandate has been, or is likely to be, achieved.

(4) It must also, on at least one occasion for each financial year, prepare—

(a) an assessment of the accuracy of fiscal and economic forecasts previously prepared by it, and

(b) an analysis of the sustainability of the public finances.

(5) Any forecast, assessment or analysis prepared by the Office under subsection (3) or (4) must be included in a report.

(6) Any report which the Office makes in pursuance of its duty under this section must include an explanation of the factors which the Office took into account when preparing the report, including (in particular)—

(a) the main assumptions made by the Office, and

(b) the main risks which the Office considered to be relevant.

Section 4A Announcement of fiscally significant measures

(1) If a Minister of the Crown is proposing to make a fiscal announcement to the House of Commons in respect of—

(a) a measure which is fiscally significant, or

(b) two or more measures where any combination of the measures is fiscally significant,

the Treasury must, before the announcement, request the Office to prepare a section 4(3) report that takes account of the measure or measures.

(2) If, in the case of a measure in respect of which a request was required to be made in accordance with subsection (1) and in respect of which no such request has been made, the Office is of the opinion that the measure (either alone or in combination with other such measures) is fiscally significant, the Office must as soon as is reasonably practicable—

(a) notify the Treasury Committee of the House of Commons of its opinion, and

(b) prepare a report that includes a costing for the measure (which may, but need not, be a section 4(3) report).

(3) A measure or combination of measures is “fiscally significant” if the measure, or combination of measures, has a costing for a specified period that exceeds a specified percentage of the gross domestic product for a specified period.

“ Specified ” means specified in, or determined in accordance with, the Charter for Budget Responsibility.

(4) Subsections (1) and (2) do not apply in respect of a measure which—

(a) is intended to have effect for a temporary period only, and

(b) is in response to an emergency.

(5) The Charter may make provision for the purpose of supplementing this section (including provision about the meaning of expressions used in the preceding subsections that are not defined elsewhere in this section or in other provisions of this Act).

(6) If the Treasury proposes to modify the Charter so as to include provision by virtue of this section, a draft of the proposed provision must be published at least 28 days before the modified Charter is laid before Parliament under section 1(6).

(7) In this section—

“ fiscal announcement ” means an announcement in respect of any matter mentioned in section 1(2)(c);

“ Minister of the Crown ” has the same meaning as in the Ministers of the Crown Act 1975;

“ request ” means a request made in accordance with the Charter (whether the request is described in the Charter as a commission or in some other way);

“ section 4(3) report ” means a report under section 4 which contains forecasts and an assessment under subsection (3) of that section.

(8) It does not matter for the purposes of this section whether or not two or more measures are, or are proposed to be, announced at the same time or at different times.

(9) Paragraph 29 of Schedule 1 applies in respect of the reference in this section to the Treasury Committee of the House of Commons as it applies in respect of references to that Committee in Schedule 1.

Section 5 How main duty is to be performed

(1) The Office has complete discretion in the performance of its duty under section 4 (but subject to subsections (2) and (3) of this section and sections 6 and 7).

(2) The Office must perform that duty objectively, transparently and impartially.

(3) Where any Government policies are relevant to the performance of that duty, the Office—

(a) must have regard to those policies, but

(b) may not consider what the effect of any alternative policies would be.

Section 6 Guidance as to how main duty is to be performed

(1) The Charter for Budget Responsibility may include guidance to the Office about how it should perform its duty under section 4, including (in particular) guidance about the time at which it is to prepare any forecast, assessment or analysis required to be prepared under subsection (3) or (4) of that section.

(2) But the Charter must not make provision about the methods by which the Office is to make any such forecast, assessment or analysis.

(3) The Office must, in the performance of its duty under section 4, act consistently with any guidance included in the Charter by virtue of this section.

(4) If the Treasury proposes to modify the guidance included in the Charter by virtue of this section, a draft of the modified guidance must be published at least 28 days before the modified Charter is laid before Parliament under section 1(6).

Section 7 Efficiency etc

The Office must aim to carry out its functions efficiently and cost-effectively.

Section 7A Duty to co-operate with the Scottish Fiscal Commission

The Office must, so far as necessary for the performance of the Scottish Fiscal Commission’s functions, co-operate with the Commission.

Section 8 Reports

(1) This section applies to any report which the Office makes in pursuance of its duty under section 4.

(2) The Office must—

(a) publish the report,

(b) lay it before Parliament, and

(c) send a copy of it to the Treasury.

Section 9 Right to information

(1) The Office has a right of access (at any reasonable time) to all Government information which it may reasonably require for the purpose of the performance of its duty under section 4.

(2) The Office is entitled to require from any person holding or accountable for any Government information any assistance or explanation which the Office reasonably thinks necessary for that purpose.

(3) “ Government information ” means information held by any Minister of the Crown or Government department.

(4) This section is subject to any enactment or rule of law which operates to prohibit or restrict the disclosure of information or the giving of any assistance or explanation.

Section 10 Superseded statutory provisions

The following are repealed in consequence of the preceding provisions of this Part—

(a) section 27 of, and Schedule 5 to, the Industry Act 1975 (economic model and forecasting);

(b) sections 155 to 157 of the Finance Act 1998 (fiscal stability);

(c) the Fiscal Responsibility Act 2010.

Section 11 Office of Comptroller and Auditor General

(1) The office of Comptroller and Auditor General (or, in Welsh, Rheolwr ac Archwilydd Cyffredinol) is to continue.

(2) It is for Her Majesty by Letters Patent to appoint a person to be Comptroller and Auditor General.

(3) Her Majesty's power is exercisable on an address of the House of Commons.

(4) It is for the Prime Minister to move the motion for the address.

(5) To do so the Prime Minister must have the agreement of the person who chairs the Committee of Public Accounts.

(6) The person appointed holds office for 10 years.

(7) The person may not be appointed again.

Section 12 Status etc

(1) The Comptroller and Auditor General continues by that name to be a corporation sole.

(2) The Comptroller and Auditor General continues to be an officer of the House of Commons.

But section 4(4) of the House of Commons (Administration) Act 1978 (which provides for the application of provisions of that Act to staff employed in or for the purposes of the House of Commons) does not apply in relation to the office of Comptroller and Auditor General.

(3) The person who is Comptroller and Auditor General may not be a member of the House of Lords.

(4) The Comptroller and Auditor General is not to be regarded—

(a) as the servant or agent of the Crown, or

(b) as enjoying any status, immunity or privilege of the Crown.

(5) The person who is Comptroller and Auditor General may not hold any other office or position to which a person may be appointed, or recommended for appointment, by or on behalf of the Crown.

Section 13 Remuneration arrangements

(1) Before a person is appointed as Comptroller and Auditor General, remuneration arrangements are to be made in relation to the person jointly by the Prime Minister and the person who chairs the Committee of Public Accounts.

(2) The remuneration arrangements—

(a) may make provision for a salary, allowances, arrangements for a pension and other benefits, and

(b) may include a formula or other mechanism for adjusting one or more of those elements from time to time.

(3) But no element is to be performance-based.

(4) The arrangements may in particular make provision for the principal civil service pension scheme (as defined in section 2(10) of the Superannuation Act 1972) to apply to service as Comptroller and Auditor General as if it were service in employment in the civil service of the State.

(5) Amounts payable by virtue of this section are to be charged on, and paid out of, the Consolidated Fund.

(6) The Treasury may by statutory instrument make regulations for purposes supplementary to this section so far as it relates to arrangements for pensions.

(7) Regulations under subsection (6) may provide for a statutory provision not to apply, or to apply with modifications, in relation to arrangements for a pension payable to the Comptroller and Auditor General, including, in a case where provision within subsection (4) has been made, for the principal civil service pension scheme to apply with modifications.

(8) A statutory instrument containing regulations under subsection (6) is subject to annulment in pursuance of a resolution of the House of Commons.

Section 14 Resignation or removal

(1) The Comptroller and Auditor General may resign from office by giving written notice to the Prime Minister.

(2) Her Majesty may remove the Comptroller and Auditor General from office on an address of both Houses of Parliament.

Section 15 Employment etc of former Comptroller and Auditor General

(1) This section applies to a person who was appointed as Comptroller and Auditor General under this Part but who no longer holds that office.

(2) Before—

(a) taking up an office or position of a description specified by the Public Accounts Commission, or

(b) entering into an agreement or other arrangements of such a description,

the person must consult such person as is specified by the Commission.

(3) Subsections (4) and (5) apply for the period of 2 years starting with the day after that on which the person ceased to be Comptroller and Auditor General.

(4) The person must not—

(a) hold an office or position to which a person may be appointed, or recommended for appointment, by or on behalf of the Crown, or

(b) be a member, director, officer or employee of a body or other person whose accounts are required by a statutory provision to be audited or examined by, or to be open to the inspection of, the Comptroller and Auditor General.

(5) The person must not, in any capacity, provide services to—

(a) the Crown or any body or other person acting on behalf of the Crown, or

(b) a body or other person whose accounts are required by a statutory provision to be audited or examined by, or to be open to the inspection of, the Comptroller and Auditor General.

(6) But subsections (4) and (5) do not prevent a person from holding any of the following offices—

(a) Auditor General for Scotland;

(b) Auditor General for Wales;

(c) Comptroller and Auditor General for Northern Ireland.

Section 16 Provision of services

The Comptroller and Auditor General may provide services to any person in any place within or outside the United Kingdom under agreements or other arrangements entered into by the Comptroller and Auditor General.

Section 17 How functions are to be exercised

(1) The Comptroller and Auditor General has complete discretion in the carrying out of the functions of that office, including in determining whether to carry out an examination under Part 2 of the National Audit Act 1983 and as to the manner in which any such examination is carried out.

(2) Subsection (1) is subject to—

(a) subsections (3) and (4), and

(b) any other statutory provision.

(3) The Comptroller and Auditor General must aim to carry out functions efficiently and cost-effectively.

(4) The Comptroller and Auditor General must, as the Comptroller and Auditor General considers appropriate, have regard to the standards and principles that an expert professional provider of accounting or auditing services would be expected to follow.

(5) For further provision that affects the carrying out of the Comptroller and Auditor General's functions, see (in particular)—

(a) section 7A of the National Audit Act 1983 (inserted by section 18 of this Act), which requires the Comptroller and Auditor General to have regard to certain proposals made by the Committee of Public Accounts;

(b) section 20 and Schedule 2, which provide for the establishment of a body corporate called the National Audit Office and for the Comptroller and Auditor General to be one of the body's nine members and its chief executive;

(c) Schedule 3, which makes provision about the relationship between the National Audit Office and the Comptroller and Auditor General.

Section 18 Economy, efficiency and effectiveness examinations

In Part 2 of the National Audit Act 1983 (economy, efficiency and effectiveness examinations), after section 7 insert—

Proposals made by Committee of Public Accounts

(7A) In determining whether to carry out any examination under this Part, the Comptroller and Auditor General must have regard to any proposals made by the Committee of Public Accounts.

Section 19 Auditing of companies

In section 25 of the Government Resources and Accounts Act 2000 (examinations by Comptroller and Auditor General), after subsection (10) insert—

(11) Subsection (10)(c) does not apply to an order under subsection (6) if the only bodies to which the order relates are bodies which are companies as defined in section 1(1) of the Companies Act 2006.

See sections 475 and 482 of that Act for provision about the interaction between Part 16 of that Act (audit) and orders under subsection (6).

(12) An order to which subsection (10)(c) does not apply by virtue of subsection (11) is subject to annulment in pursuance of a resolution of either House of Parliament.

Section 20 Incorporation of NAO

(1) There is to be a body corporate called the National Audit Office (or, in Welsh, Y Swyddfa Archwilio Genedlaethol).

(2) In this Part “ NAO ” means the National Audit Office.

(3) Schedule 2 contains provision about NAO.

Section 21 Efficiency etc

NAO must aim to carry out its functions efficiently and cost-effectively.

Section 22 Relationship with Comptroller and Auditor General

Schedule 3 contains provision about the relationship between NAO and the Comptroller and Auditor General.

Section 23 NAO's expenditure

(1) NAO's expenditure is to be paid out of money provided by Parliament.

(But see sections 13(5) and 24(1) and paragraph 6(2) of Schedule 2.)

(2) For each financial year NAO and the Comptroller and Auditor General must jointly prepare an estimate of NAO's use of resources.

(3) This must cover (in particular) the resources required for the purposes of paragraph 2(1) of Schedule 3 (which requires NAO to provide resources for the Comptroller and Auditor General's functions).

(4) The person who chairs NAO and the Comptroller and Auditor General must jointly submit the estimate to the Public Accounts Commission.

(5) The Commission must—

(a) review the estimate, and

(b) lay it before the House of Commons with such modifications (if any) as the Commission considers appropriate.

(6) In doing this the Commission must have regard to any advice given by the Committee of Public Accounts or the Treasury.

Section 24 Indemnification

(1) There is to be charged on and paid out of the Consolidated Fund any amount payable by an indemnified person in consequence of any liability for breach of duty (whether under a contract or otherwise) incurred by an indemnified person in relation to any audit, examination or inspection carried out as part of the Comptroller and Auditor General's functions.

(2) The liability must not be to another indemnified person.

(3) The following are indemnified persons—

(a) the Comptroller and Auditor General;

(b) NAO;

(c) a past or present member of NAO;

(d) a past or present employee of NAO.

Section 25 Interpretation

(1) In this Part—

“ NAO ” has the meaning given by section 20(2);

“ Public Accounts Commission ” means the body established by section 2 of the National Audit Act 1983;

“ statutory provision ” means a provision of an Act or subordinate legislation (within the meaning of section 21(1) of the Interpretation Act 1978), whenever passed or made;

“ use of resources ” is to be read in accordance with section 27 of the Government Resources and Accounts Act 2000.

(2) For the purposes of this Part each of the following is a financial year—

(a) the period which begins with the appointed day and ends with the following 31 March;

(b) each successive period of 12 months.

(3) In paragraph (a) of subsection (2) “ the appointed day ” means the day appointed for the purposes of that paragraph by an order made by the Treasury by statutory instrument.

(4) Section 13 of the National Audit Act 1983 (interpretation of references to Committee of Public Accounts) applies for the purposes of this Part as it applies for the purposes of that Act.

Section 26 Transitional provision and consequential amendments

(1) Schedule 4 contains transitional provision.

(2) Schedule 5 contains consequential amendments.

Section 27 Powers of National Assembly for Wales

Schedule 6 contains provision amending the Government of Wales Act 2006.

Section 28 Power to make consequential provision

(1) The Treasury may by order make such provision as it considers appropriate in consequence of any provision of this Act.

(2) An order under this section may—

(a) amend or revoke any provision of subordinate legislation made on or before the last day of the Session in which this Act is passed;

(b) include supplementary, incidental, transitional, transitory or saving provision.

(3) An order under this section is to be made by statutory instrument.

(4) A statutory instrument containing an order under this section is subject to annulment in pursuance of a resolution of either House of Parliament.

(5) In this section “ subordinate legislation ” has the meaning given by section 21(1) of the Interpretation Act 1978.

Section 29 Commencement

(1) This Part comes into force on the day on which this Act is passed.

(2) Section 27 and Schedule 6 come into force at the end of the period of 2 months beginning with the day on which this Act is passed.

(3) The other provisions of this Act come into force in accordance with provision made by order made by statutory instrument by the Treasury.

(4) An order under subsection (3) may—

(a) make different provision for different purposes;

(b) include supplementary, incidental, consequential, transitional, transitory or saving provision.

Section 30 Extent

(1) Subject to subsection (2), this Act extends to England and Wales, Scotland and Northern Ireland.

(2) The amendment or repeal of any enactment has the same extent as the enactment amended or repealed.

Section 31 Short title

This Act may be cited as the Budget Responsibility and National Audit Act 2011.

Section 1

(1) The Office is to consist of—

(a) a member to chair it, appointed by the Chancellor of the Exchequer with the consent of the Treasury Committee of the House of Commons,

(b) 2 other members appointed by the Chancellor of the Exchequer after consultation with the member appointed under paragraph (a) and with the consent of that Committee, and

(c) not fewer than 2 members nominated by the Office and appointed by the Chancellor of the Exchequer.

(But see paragraph 3, which makes special provision about the appointment of the initial members of the Office.)

(2) A person may be appointed under sub-paragraph (1)(a) or (b) only if the person has knowledge or experience likely to be relevant to the performance of the Office's duty under section 4.

Section 2

(1) An appointment under paragraph 1(1)(a) or (b) is to be for a period of 5 years (but see paragraph 3(5)).

(2) An appointment under paragraph 1(1)(c) is to be for a period of no more than 5 years.

(3) A person may not be appointed under paragraph 1 more than twice.

Section 3

(1) The consent of the Treasury Committee of the House of Commons is not required for the appointment under paragraph 1(1)(a) of a person who—

(a) immediately before the person's appointment, was chairing the non-statutory Office for Budget Responsibility, and

(b) was appointed to do so by the Chancellor of the Exchequer with the consent of that Committee.

(2) The period of the person's appointment under paragraph 1(1)(a) is to be taken to have begun with the appointment of that person to chair the non-statutory Office for Budget Responsibility.

(3) The consent of the Treasury Committee of the House of Commons is not required for the appointment under paragraph 1(1)(b) of a person who—

(a) immediately before the person's appointment, was a member of the non-statutory Office for Budget Responsibility but not chairing it, and

(b) was appointed as such a member by the Chancellor of the Exchequer with the consent of that Committee.

(4) The period of appointment under paragraph 1(1)(b) of each such person is to be taken to have begun with the appointment of that person as a member of the non-statutory Office for Budget Responsibility.

(5) The first 2 appointments under paragraph 1(1)(b) may be for less than 5 years to secure that those appointments and the first appointment under paragraph 1(1)(a) each expire at different times.

(6) The first 2 appointments under paragraph 1(1)(c) are to be made by the Chancellor of the Exchequer after consultation with the member appointed under paragraph 1(1)(a).

Section 4

(1) The Office may, with the approval of the Treasury—

(a) pay, or make provision for paying, to a member of the Office such remuneration as the Treasury may determine, and

(b) pay, or make provision for paying, to or in respect of a person who is or has been a member of the Office any such pension, allowances or gratuities as the Treasury may determine.

(2) Where—

(a) a person ceases to be a member of the Office otherwise than at the end of the period for which the person was appointed, and

(b) it appears to the Office and the Treasury that there are circumstances which make it right for the person to receive compensation,

the Office may make a payment to the person of such amount as the Treasury may determine.

Section 5

The Chancellor of the Exchequer may determine other terms of an appointment under paragraph 1.

Section 6

(1) A member of the Office may resign by giving written notice to the Chancellor of the Exchequer.

(2) The Chancellor of the Exchequer may terminate the appointment of a member of the Office by giving the member written notice if—

(a) the member has been absent from meetings of the Office without the Office's permission for a period of more than 3 months,

(b) the member has become bankrupt or has made an arrangement with creditors,

(c) the member's estate has been sequestrated in Scotland or the member has entered into a debt arrangement programme under Part 1 of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) as the debtor or has, under Scots law, made a composition or arrangement with, or granted a trust deed for, the member's creditors,

(d) the member is unfit to continue the appointment because of misconduct,

(e) the member has failed to comply with the terms of the appointment, or

(f) the member is otherwise unable, unfit or unwilling to carry out the member's functions.

(3) But the appointment of a member appointed under paragraph 1(1)(a) or (b) is not to be terminated without the consent of the Treasury Committee of the House of Commons.

Section 7

(1) The functions of the Office are to be exercised on behalf of the Crown.

(2) For the purposes of any civil proceedings arising out of those functions—

(a) the Crown Proceedings Act 1947 applies to the Office as if it were a government department, and

(b) the Crown Suits (Scotland) Act 1857 applies to it as if it were a public department.

(3) The Office's property is to be regarded as held on behalf of the Crown.

Section 8

(1) The Office may employ staff.

(2) Staff are to be employed on such terms as to remuneration and other matters as the Office may, with the approval of the Minister for the Civil Service, determine.

(3) Service as a member of staff of the Office is employment in the civil service of the State.

(4) The Office must pay to the Minister for the Civil Service, at such times as the Minister may direct, such sums as the Minister may determine in respect of the increase in the sums payable out of money provided by Parliament that is attributable to the provision of pensions, allowances or gratuities under section 1 of the Superannuation Act 1972 payable to or in respect of persons who are or have been members of staff of the Office.

Section 9

(1) The members appointed under paragraph 1(1)(a) and (b) constitute a committee of the Office to be known as the Budget Responsibility Committee.

(2) The members appointed under paragraph 1(1)(c) constitute a committee of the Office to be known as the Non-executive Committee.

Section 10

(1) The Office may establish other committees.

(2) A committee established by the Office may establish sub-committees.

(3) A committee or sub-committee established under this paragraph may consist of or include persons who are neither members of the Office nor members of its staff.

(4) Appointment as a member of such a committee or sub-committee of a person who is neither a member of the Office nor a member of its staff is to be on such terms as to remuneration and other matters as the Office may, with the approval of the Treasury, determine.

Section 11

(1) The Office may determine—

(a) its own procedure, and

(b) the procedure of any committee or sub-committee established under paragraph 10.

(2) A committee established by paragraph 9 may determine its own procedure.

Section 12

(1) The Office may delegate functions to—

(a) any of its members,

(b) any member of its staff, or

(c) any of its committees.

(2) A committee established under paragraph 10 may delegate functions (including functions delegated to it) to a sub-committee.

(3) The Budget Responsibility Committee is to perform the duties imposed by section 4(3) and (4).

(4) Sub-paragraph (1) does not apply to those duties.

(5) The delegation of a function under sub-paragraph (1) or (2) does not prevent the Office or the committee (as the case may be) from carrying out the function itself.

Section 13

The Non-executive Committee must keep under review the way in which the Office's duty under section 4 is performed.

Section 14

(1) The application of the Office's seal is to be authenticated by the signature of—

(a) a member of the Office, or

(b) any person authorised (whether generally or specifically) for the purpose by a member of the Office.

(2) A document purporting to be duly executed under the Office's seal or signed on its behalf—

(a) is to be received in evidence, and

(b) is to be taken to be executed or signed in that way, unless the contrary is proved.

(3) This paragraph does not extend to Scotland.

Section 15

(1) The Office must prepare a report of the performance of its functions in each financial year.

(2) The report must include, in particular, an assessment by the Non-executive Committee of the extent to which the Office's duty under section 4 has been performed in accordance with section 5(1) and (2).

(3) The report relating to a financial year must be prepared as soon as possible after the end of the financial year.

(4) The report must be sent to the Treasury.

(5) The Treasury must lay the report before Parliament.

(6) The Office must publish the report.

(7) “ Financial year ” means—

(a) the period which begins with the day on which this Schedule comes into force and ends with the following 31 March;

(b) each successive period of 12 months.

Section 16

(1) The Non-executive Committee must, at least once in every relevant 5-year period, appoint a person or body to review and report on such of the Office's reports as the Committee determines.

(2) In sub-paragraph (1) “ the Office's reports ” means the reports which—

(a) have been made in pursuance of the Office's duty under section 4, and

(b) have been published since the relevant date.

(3) The “relevant date” is—

(a) in the case of the first review carried out under this paragraph, 1 October 2010;

(b) in the case of subsequent reviews, the date of the last review carried out under this paragraph.

(4) A person or body may be appointed under this paragraph only if the person or body has knowledge or experience likely to be relevant to the performance of the Office's duty under section 4.

(5) The Office may, with the approval of the Treasury, make payments to the person or body in respect of the performance of the person's or body's functions under this paragraph.

(6) The Office must—

(a) publish each report prepared under this paragraph,

(b) lay it before Parliament, and

(c) send a copy of it to the Treasury.

(7) In this paragraph “ relevant 5-year period ” means—

(a) the period of 5 years beginning with 1 October 2010;

(b) each successive period of 5 years.

Section 17

(1) The Treasury may make to the Office such payments out of money provided by Parliament as the Treasury considers appropriate for the purpose of enabling the Office to meet its expenses.

(2) Payments are to be made at such times, and subject to any such conditions, as the Treasury considers appropriate.