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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.
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.
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
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The Whole of Governments Accounts for the year ended 31 March 2010 was published on 29 November 2011. 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 ...
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 ...
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