Commentary on Sections and Schedules 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.