Northern Ireland Audit Office
NIAO
Summary
The Northern Ireland Audit Office supports the Comptroller and Auditor General for Northern Ireland (C&AG NI), appointed by the Crown on address from the Northern Ireland Assembly for a single non-renewable 10-year term. Removal requires address from the Assembly. The NIAO audits Northern Ireland departments, arm's length bodies, and public funds recipients. The C&AG NI has statutory rights of access to documents and information under the 1987 Order rather than formal subpoena powers. Reports are laid before the Assembly and published. The NIAO budget is set by the Northern Ireland Assembly Commission.
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
- Audit (Northern Ireland) Order 1987
- Citation
- S.I. 1987/460 (N.I. 5)
- Full text
- Full text of law →
Jurisdiction scope
Northern Ireland departments, agencies, arm's length bodies, and bodies receiving Northern Ireland public funds; does not cover UK-reserved matters (covered by NAO)