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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.
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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]
It was the first ever set of audited financial statements for the UK public sector. The 2009-10 WGA brings together, for the first time, audited financial information from the UK’s central government, local government, the National Health Service (NHS) and public corporations.
The Exchequer and Audit Departments Act 1866 appointed The Committee of Public Accounts to oversee the work of the Comptroller and Auditor General (C&AG) [3] The Committee continues to be assisted by the C&AG who is a permanent witness at its hearings, along with his staff of the National Audit Office, who provide briefings on each report and ...
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.
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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.