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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.
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
Civil servants in the National Audit Office (United Kingdom) (3 P) Comptrollers in Bangladesh (13 P) Comptrollers in the United States (10 C, 38 P)
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 National Audit Office is headed by an auditor-general who is nominated by the President of the Republic and appointed with consent of Legislative Yuan (parliament), exercises the Control Yuan's power of audit. It consists of five departments: General public affairs audit department; National defense expenditures audit department
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.
The National Audit Office Act was passed on June 6, 1990, which meant the restoration of the National Audit Office of Estonia. On September 20, Hindrek-Peeter Meri was appointed the Auditor General. On November 1, the institution started its work in the former ESSR Planning Committee building at Suur-Ameerika 1, Tallinn. In February 1991, the ...
15 months after becoming Comptroller and Auditor General, in April 1989, Bourn announced a National Audit Office inquiry into the Al-Yamamah deal. The report was drawn up between 1989 and 1991, and was presented to Lord Sheldon , then the chairman of the Public Accounts Committee .