National Audit Office
NAO
Summary
The National Audit Office (NAO) of Malta was established in 1997 by the Auditor General and National Audit Office Act (Cap. 396), replacing the former Department of Audit which fell under the Ministry of Finance. The Auditor General is appointed by the President of Malta acting in accordance with a resolution of the House of Representatives approved by a two-thirds majority, and holds office until retirement age, providing strong security of tenure. The NAO's mandate is grounded in Section 108 of the Constitution of Malta and the 1997 Act; it covers financial audits of all government departments, public authorities, and entities funded by public money, as well as independent advisory and investigative powers and performance audits. Annual public accounts reports are submitted to the House of Representatives and made available on the NAO website.
Independence Scorecard
| Appointment | Supermajority legislative appointment |
|---|---|
| Term length | Not specified |
| Removal standard | Cannot be removed before term expires |
| 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
- Auditor General and National Audit Office Act (Cap. 396, 1997)
- Citation
- Cap. 396; Constitution of Malta s. 108
- Full text
- Full text of law →
Jurisdiction scope
All government departments, offices, and public authorities administering, holding, or using funds belonging directly or indirectly to the Government of Malta; also conducts performance and value-for-money audits