National Audit Office
NAO
Summary
The National Audit Office supports the Comptroller and Auditor General (C&AG), who is an Officer of the House of Commons. The C&AG is appointed by the Crown on an address from the House of Commons (in practice, nominated by the Prime Minister with agreement of the Chair of the Public Accounts Committee) for a single non-renewable 10-year term. The C&AG can only be removed for cause on address from both Houses. The NAO audits central government departments, agencies, and public bodies, reporting directly to Parliament. Rather than formal subpoena powers, the C&AG has statutory rights of access to documents and information needed for audit purposes under section 8 of the 1983 Act. The NAO's budget is set by the Public Accounts Commission (a parliamentary body), not by the executive.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 10 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- National Audit Act 1983
- Citation
- 1983 c. 44
- Full text
- Full text of law →
Jurisdiction scope
Government departments, agencies, public bodies, and bodies in receipt of public funds; does not audit devolved administrations (covered by Audit Scotland, Audit Wales, and NIAO)