Schedule 3: Relationship between NAO and Comptroller and Auditor General Paragraph 6: Delegation of Comptroller and Auditor General’s functions
194.Paragraph 6 provides that the C&AG may prepare a scheme for the delegation of the functions of that office to NAO employees. The scheme and any revisions of it must be approved by the Commission. If the Commission approves the scheme, the C&AG may delegate functions in accordance with it. A delegation does not prevent the C&AG from doing anything personally.