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Matthew Taylor: To ask the Chancellor of the Exchequer, pursuant to his answer of 20 November 2001, Official Report, column 270W, on capital assets, what guidelines the (a) National Audit Office and (b) Treasury issue on how to classify who bears the risks and rewards associated with an asset. 
As financial auditors, the National Audit Office do not themselves issue guidelines on how to classify who bears the risks and rewards associated with an asset. This is the job of HM Treasury, as described in the Chief Secretary's written answer of 29 November 2001, Official Report, column 1122W.
The National Audit Office as part of its financial audit work would consider whether, for the purposes of the published annual accounts of the body in question, the body's assessment with regard to who bears the risk and rewards associated with an asset has been properly carried out in compliance with the standards and guidance set down by the Treasury.