Freedom of Information (FOI) Publication Scheme
How we make decisions
In 2009 the NAO implemented a new Governance Structure,
operating the strucutre definedin the Budget Responsibility and
National Audit Act on a voluntary basis before the legislation is
passed. It established a new Board, comprised of an independent
non-executive Chairman, four other non-executive board members
drawn from outside the NAO, the C&AG, the Chief Operating
Officer and two Assistant Auditors General.
There is a clear division of responsibility between the Chairman
and the Comptroller and Auditor General. The Chairman is
responsible for the leadership and effective working of the Board.
The Comptroller and Auditor General is responsible developing and
implementing the strategy, making audit judgements, deciding a
programme of value for money examinations and reporting the results
of his work to Parliament.
This relationship between the Comptroller and Auditor General
and the Board is set out in a code of practice approved by the
Public Accounts Commission, and the Board operates in line with
this and its Terms of Reference. A copy of the constitution
documents including this code and the Board Terms of Reference can
be downloaded using the links below.
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The Board was established on 1 July 2009 and held its inaugural
meeting on 17 July 2009. Agendas and Minutes of the meetings held
since July 2009 can be found on our website.
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