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The NAO is the auditor of bodies funded directly by the Parliament of the United Kingdom. The NAO reports to the Comptroller and Auditor General who is an officer of the House of Commons of the Parliament of the United Kingdom and in turn reports to the Public Accounts Commission, a statutory body established under section 2 of the National Audit Act 1983.
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]
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 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 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.
The Chamber of Audit (Bulgaria), also referred to as Bulgarian National Audit Office, is the state auditor of the Government of Bulgaria and directly subordinate of the National Assembly. It carries out external control of the financial resources and activities in the public sector.
The office moved to Canberra in 1935, in line with Government policy at that time. The Audit Act 1901 was amended in 1979 to allow the Audit Office to undertake performance audits ("efficiency reviews"). [11] Efficiency reviews, or performance audit, concerns the efficiency and effectiveness of a particular government activity.
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