Freedom of Information (FOI) Publication Scheme
Who we are and what we do
Role of the National Audit Office
An overview of the role and work of the National Audit Office is
available on our website:
Role of the National Audit Office
NAO Board Contact Information
Names, contact details and biographical information along with
brief details of responsibilities for the current NAO Board is
available on our website:
NAO Board Contact
Information
Legislation relevant to the National Audit Office
An explanation of the legislative basis of the NAO’s
activities.
- Government Resources and Accounts Act 2000 -
This act provides the statutory basis for resourced-based supply
and financial reporting across central government and the NHS, and
for the production of the Whole of Government Accounts. It gives
the legislative authority for the C&AGs audit of departmental
resource accounts and the Whole of Government Accounts. The act
also gives HM Treasury the power to make orders (a) to appoint the
C&AG as the external auditor of any public body, and (b) to
grant him access to third party documents which he may require for
the purposes of forming an opinion on accounts of which he is the
auditor.
- National Audit Act 1983 - The act sets out the
C&AGs status as an officer of the House of Commons. It
establishes the National Audit Office and Public Accounts
Commission, and provides the statutory basis for the C&AGs
value for money work.
- Exchequer and Audit Departments Act 1957 - The
act gives the basis for the setting of the C&AGs salary, and
provides for the delegation of the C&AGs duties to senior
members of his staff.
- Exchequer and Audit Departments Act 1921 - The
act provides the statutory basis for the C&AGs revenue audits,
as well as the audit of any non-resource account which HM Treasury
may designate.
- Exchequer and Audit Departments Act 1866 - The
act establishes the office of C&AG, sets out the arrangements
for payments into and out of the Consolidated Fund, including the
C&AGs Exchequer function, and provides for the appointment of
Accounting Officers for non-resource accounts.
The Acts are available online through the UK Statute Law
Database (the official revised edition of United
Kingdom primary legislation).
Location
Maps for our London (Headquarters) and Newcastle Offices can be
found at this link:
Location
Contacts
A list of current key contact points throughout the NAO can be
found at this link:
Key contacts
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