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The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non-departmental public bodies. The NAO also carries out value for money (VFM) audits into the administration of public policy.
The Public Accounts Commission is a UK body created under the National Audit Act 1983 to audit the National Audit Office, i.e., to watch the watchers. [1] [2] Commission reports are available to the public. [3]
The Parliament appoints the Director General of the National Audit Office for a term of six years. Since January 2022, the Director General of the Audit Office has been Sami Yläoutinen. [5] At the end of 2022, the office had 145 employees. [6] The main office of the agency is located in Helsinki, with another office in Oulu. [7]
National Audit Office may refer to audit authorities of various national governments: Australian National Audit Office , an agency of the federal Commonwealth government, established 1901 Bundesrechnungshof ('Federal Court of Auditors'), the Germany body, re-established in West Germany in 1948
The office of C&AG was created by the Exchequer and Audit Departments Act 1866, which combined the functions of the Comptroller General of the Exchequer, who had authorised the issue of public moneys from the Treasury to other government departments, with those of the Commissioners of Audit, who had presented the government accounts to the Treasury). [2]
The Budget Responsibility and National Audit Act 2011 (c. 4) is an Act of the Parliament of the United Kingdom. It provides a statutory footing for the already-established Office for Budget Responsibility , and requires the treasury to set out its approach to fiscal policy in a Charter for Budget Responsibility.
National Audit Office of Lithuania (Lithuanian: Lietuvos Respublikos Valstybės kontrolė; literally, State Control) is the supreme audit institution in Lithuania, functioning as the independent auditor for the Parliament of Lithuania. The National Audit Office is enshrined in the Chapter XII of the Constitution of Lithuania. [1]
A supreme audit institution is an independent national-level institution which conducts audits of government activities. [1] [2] Most supreme audit institutions are established in their country's constitution, and their mandate is further refined in national legislation. [3]