Schedule 3: Relationship between NAO and Comptroller and Auditor General
180.Schedule 3 contains provisions that govern the relationship between the NAO and the C&AG. These include:
	the preparation by the NAO and the C&AG of a national audit strategy;
	the obligation of the NAO to provide resources for the carrying out of the C&AG’s functions;
	the need for the C&AG to obtain the approval of the NAO to perform certain services;
	the NAO’s duty to monitor (and power to provide advice to) the C&AG;
	the ability of the C&AG to delegate functions;
	the arrangements for dealing with vacancy in office or the incapacity of the C&AG;
	powers to charge fees;
	the obligation to prepare an annual report; and
	the preparation and contents of a code of practice to deal with the relationship between the C&AG and the NAO.