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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]
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 Director General approves the audit plan and decides on the reports and audit instructions to be submitted to the Parliament. [13] The National Audit Office consists of three units: the Audit Unit, the Oversight Unit, and the Shared Services Unit. [13] The Audit Unit is responsible for conducting financial, performance, and compliance audits.
Finland: National Audit Office of Finland France: Court of Audit Gabon: Cour des Comptes Gambia: National Audit Office Ghana: Ghana Audit Service Germany: Bundesrechnungshof Georgia: State Audit Office of Georgia Greece: Court of Audit Grenada: Audit Department Guatemala: Contraloría General de Cuentas Guinea: Cour des Comptes
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]
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.
The National Audit Office (NAO) of Tanzania is an independent Parliamentary body in Tanzania which is responsible for auditing central government departments, government agencies and non-departmental public bodies. [1] The NAO also carries out value for money (VFM) audits into the administration of public policy.