The Comptroller and Auditor General's powers
The Comptroller and Auditor General (C&AG) was given
explicit statutory powers to carry out value for money work in the
National Audit Act of 1983. The Act states that the C&AG may
“…carry out examinations into the economy, efficiency and
effectiveness with which any [government department or other
relevant body] has used its resources in discharging its
functions”.
As well as government departments and agencies, the 1983 Act
allows the NAO to undertake value for money work in a range of
other organisations where public money is spent, such as NHS Trusts
and universities.
The C&AG exercises his powers by:
- deciding whether, when and how many value for money
examinations are carried out;
- determining whether and how the results of these examinations
are reported to Parliament; and
- using rights of access to documents and staff and seeking
additional information and explanations when reasonably
required.
The Act does not allow the C&AG to question the
merits of policy objectives. This is vital in safeguarding our
independence and objectivity and means we are free from political
influence. We do however examine how policy is formulated, and
frequently examine aspects of the policy-making process.