Governance of the NAO

The 1983 National Audit Act established The Public Accounts Commission (TPAC) to oversee the work of the NAO.

This committee is separate from the Committee of Public Accounts, although there is some overlap in membership.

TPAC’s functions are to:

• Examine the annual bid for resources for the operation of the NAO submitted by the C&AG. The bid is contained in the NAO’s Corporate Strategy.
• Appoint the NAO’s external auditors and consider their reports. Tenon (Chartered Accountants and Registered Auditors) were appointed as our current auditors for 3 years commencing 1 June 2006 with a 2 year extension;
• Publish their own reports as appropriate.

The Public Accounts Commission published its report on the corporate governance arrangements of the National Audit Office in March 2008, following a review established by the Commission and carried out by John Tiner, former Chief Executive of the Financial Services Authority.

The report is available from the Parliament website: http://www.publications.parliament.uk/pa/cm/cmacccom.htm

The Government will be bringing forward legislative changes to address the Commission’s recommendations, and the National Audit Office continues to work with the Commission and Government on the detail and implications of the changes.

Details of Board and senior staff remuneration, expenses and hospitality.