Publications: Accounts Audited by the Comptroller & Auditor General
Unless otherwise stated, the accounts listed are those for the financial year running from 1 April 2007 to 31 March 2008, which the NAO is currently auditing. The International accounts listed generally cover a range of accounting periods.
- National Loans Fund
- Non-statutory certification audit
- Executive Agencies
- White Paper
- International
- Resource
Introduction
The Comptroller and Auditor General's full title is 'Comptroller General of
the Receipt and Issue of Her Majesty's Exchequer and Auditor General of Public
Accounts'. As Comptroller General he authorises the issue of public funds to
Government Departments and other public sector bodies. As Auditor General his
statutory duties are to certify the accounts of all Government Departments and a
wide range of other public sector bodies; to examine revenue and store accounts;
and to report the results of his examinations to Parliament. He also has wide
statutory powers to carry out, and report to Parliament on, examinations of
economy, efficiency and effectiveness in the use of resources by those bodies he
audits or to which he has rights of access. The examinations are generally
referred to as Value for Money (VFM) examinations - a list of these is available
from the NAO Press Office (020 7798 7400).
National Loans Fund
The National Loans Fund Act 1968 provides that all money raised by the creation of debt is payable into the National Loans Fund together with receipts representing repayments of loans made from the Fund (or, before the National Loans Act 1968, charged directly on the Consolidated Fund) and interest on these loans. The National Loans Fund, the account for which is maintained at the Bank of England, is thus the channel through which pass all the Government's borrowing transactions and most domestic lending transactions. (Loans made from voted monies are the exception: in these cases repayments of principal and interest are normally paid into the Consolidated Fund as extra receipts).
British Railways Board
British Waterways Board
Civil Aviation Authority
Housing Corporation
Public Works Loan Board
Statutory Harbour Authority
Wales NLF
Atomic Energy Authority Act 1971
Commonwealth Development Corporation
Northern Ireland Loans Act 1975
Postal Services Act 2000
Post Office Act 1969
Scottish Combined NLF
White Paper Accounts
The term 'White Paper accounts' has no statutory significance but is a convenient expression to apply to the annual accounts, prepared by public sector bodies, which are separate from the departmental Resource Accounts but which are similarly presented to Parliament. The authority for the preparation of the accounts is normally contained in the legislation governing the service to which the accounts relate. The legislation may provide for the Comptroller and Auditor General to examine and certify the accounts and lay copies of them, together with his report, before Parliament. Alternatively, the legislation may provide for the appointment of commercial auditors.
11 Million
Advisory, Conciliation and Arbitration Service
Arts and Humanities Research Council
Arts Council of England:National Lottery
Arts Council of Northern Ireland:National Lottery
Arts Council of Wales:National Lottery
Audit Commission Etc, England and Wales
Big Lottery Fund
Biotechnology and Biological Sciences Research
Council
Board of Trustees of the Royal Armouries
British Library
British Museum
British Potato Council
British Transport Police Authority
Children and Family Court Advisory
Churches Conservation Trust
Civil Nuclear Police Authority
Coal Authority
Commission for Architecture and the Built
Environment
Commission for Equality and Human Rights
Commission for Healthcare Audit and Inspection
Commission for Patient and Public Involvement in
Health
Commission for Social Care Inspection
Commission for New Towns
Commission for Rural Communities
Community Development Foundation
Competition Appeals Tribunal
Competition Commission
Competition Service
Consolidated Accounts of Local Probation Boards
Consolidated Fund
Construction Industry Training Board
Consumer Council for Water
Contingencies Fund
Science and Tech Facilities Council
Council for the Regulation of Healthcare
Professionals
Criminal Cases Review Commission
Criminal Injuries Compensation Authority
Criminal Justice Inspection Council
Crown Agents Holding and Realisation Board
Crown Estate
Dartford -Thurrock Crossing
DMA: Government Financing
EA Active Pension Fund
EA Closed Pension Fund
East of England Development Agency
East of Midlands Development Agency
Economic and Social Research Council
Engineering Construction Industry Training
Engineering and Physical Sciences Research Council
English Heritage
Sports Council England: Lottery
Environment Agency
Equal Opportunities Commission
Exchange Equalisation
Fleet Air Arm Museum
Food From Britain
Food Standards Agency Consolidated
Football Licensing Authority
Funds in Court in England and Wales
Gangmasters Licensing Authority
Gas and Electricity Consumer Council
GB National Insurance Fund
General Lighthouse Fund
General Social Care Council
General Teaching Council
Grants and Loans to the Housing Action Trusts
Greenwich Hospital and Travers Foundation
Health Professions Council
Health and Safety CommissionHealth and Safety
Executive
Hearing Aid Council
Heritage Lottery Fund
Higher Education Funding Council
HM Revenue and Customs Trust Statement
Home Grown Cereal Authority
Horticultural Development Council
House of Commons Members Fund
Housing Corporation
Human Fertilisation and Embryology Authority
Human Tissue Authority
Imperial War Museum
Independent Police Complaints Commission
Independent Regulator of NHS Foundation Trusts
Independent Safeguarding Authority
Industrial Organisation and Development Levy
Insolvency Service
Insolvency Service: Investment
Judicial Appointments Commission
Learning and Skills Council
Legal Services Commission
Legal Services Commission Funds
London Thames Gateway Urban Development
Corporation
Marine and Aviation Insurance
Marshall Aid Commemoration Commission
Meat and Livestock Commission
Medical Research Council
Milk Development Council
National Biological Standards Board
National Gallery
National Heritage Memorial Fund
National Loans Fund
National Lottery Commission
National Lottery Distribution Fund
National Lottery Distribution Fund Investment
National Maritime Museum
National Museum of Science and Industry
National Museums and Galleries on Merseyside
National Non-Domestic Rate
National Patient Safety Agency
National Policing Improvement Agency
National Portrait Gallery
National Savings Bank:Ordinary Deposits
National Savings and Investments Product Account
National Treatment Agency
Natural England
Natural Environment Research Council
Natural History Museum
National Endowment for Science, Technology and the
Arts
NHS Appointments Commission
NHS Blood and Transplant
NHS Business Services Authority
NHS: Direct
NHS England: NHS Trusts
NHS England: Strategic Health Authority
NHS Institute for Innovation and Improvement
NHS:Professionals
Northern Ireland Commissioner for Oversight
Northern Ireland Criminal Injuries Compensation
Appeals Panel
Northern Ireland Funds in Court: Supreme Court
Northern Ireland Human Rights Commission
Northern Ireland Court Service: Investment
Northern Ireland Judicial Appointments Commission
Northern Ireland Land Purchase
Northern Ireland Legal Services Commission
Northern Ireland National Insurance Fund
Northern Ireland Office of the Police Ombudsman
Northern Ireland Parades Commission
Northern Ireland Policing Board
Northern Ireland Probation Board
North East Development Agency
North West Development Agency
Nuclear Decommissioning Authority
OFCOM
OFCOM: Licence Fees and Penalties Accounts
Office for Fair Access
Office of the Immigration Services Commissioner
Office of the Information Commissioner
Official Custodian for Charities
Oil and Pipelines Agency
Olympic Delivery Authority
Olympic Lottery Distribution Fund
Olympic Lottery Distributor
Parliamentary Contributory Pension Fund
Parole Board
Pensions Protection Fund
PMETB
Police Service of Northern Ireland
Police Service of Northern Ireland Police Fund
Police Service of Northern Ireland Police Pension
Scheme
Police Service of Northern Ireland Police Property
Fund
Post Office Consumer Council
NHS Business Services Authority - Pharmaceutical
Account
Primary Care Trusts
Public Lending Right
Qualification Curriculum and Assessment Authority
Passenger Focus
Renewable Fuels Agency
Research Councils Pensions
Returning Officers' Expenses, England and Wales
Royal Air Force Museum
Royal Botanic Gardens: Kew
Royal Hospital Chelsea: Army Prize Money
Royal Marines Museum
Royal Naval Museum
Royal Navy Submarine Museum
RUC George Cross Foundation
Security Industry Authority
Serious Organised Crime Agency
Severn Bridges Act 1992
Sir John Soanes Museum
Social Fund
South East England Development Agency
South West England Development Agency
SpHA: Health Protection Agency
SpHA: Mental Health Act Commission
SpHA: National Institute for Health and Clinical
Excellence
SpHA: NHS Health and Social Care Information
Centre
SpHA: NHS Litigation Authority
Sports Council for Northern Ireland: National
Lottery
Sports Council for Wales: National Lottery
Standards Board for England
Tate Gallery
Technology Strategy Board
The Pensions Regulator - Admin
Thurrock Urban Development Corporation
Training and Developent Agency
UK. Atomic Energy Authority Act 1954
Nursing and Midwifery Council
UK Film Council
UK Sports Council Lottery
Urban Regeneration Agency
Valuation Tribunals Service
Victoria and Albert Museum
VisitBritain
Wallace Collection
West Midlands Development Agency
West Northamptonshire Development
York and Humber Development Agency
Youth Justice Board
Returning Officers' Expenses: Scotland
Scottish Electoral Expenses
Scottish Referendum
Non-statutory certification audit
At the request of the Treasury and by agreement between the appropriate Minister and the bodies concerned, the Comptroller and Auditor General audits the accounts of a number of other bodies. These include some non-departmental public bodies, such as the British Council, which receive most of their funds by way of government grants. The Contingencies Fund account is also audited at the request of the Treasury following the recommendation of the Committee of Public Accounts. Departmental Accounts other than Appropriation Accounts may also be subject to audit by agreement between the National Audit Office, the Treasury and the department concerned.
Anglo-German Foundation
Arts Council of England
Arts Council Retirement Plan
Biotech and Biological Sciences Research Council
British/American Parliamentary Group
British Council Charity
British Council: Lefevre Trust
British/Irish Inter-Parliamentary Body
British Tourist Boards' Staff Pensions
Channel Tunnel Rail Link Complaints Commission
Consolidated Account for Foundation Trusts
Consolidated Statement on the Use of EU Funds in
the UK
CRND Fund: Olympic Lottery Distribution
Crown's Nominee
Department of Health: EU Grant
Design Council Main
ECITB Pension Assurance
Gambling Commission
Gilson Trust (British Library)
Government Annunities Investment Fund
Government Pipelines and Storage System
Health and Safety Laboratory
Historic Royal Palaces
History of Parliament Trust
Independent Living (1993) Fund
Independent Living (Extension)
Legal Services Ombudsman
Medical Research Council Endowment Funds
National Army Museum
National Insurance Fund: Investment
National Savings Bank (Investment) Fund
NDO: Conversion Loan Redemption
NDO: Donations and Bequests
NDO: Life and Other Annuities
NDO. Northern Ireland National Insurance
Investment Fund
NDO: Unclaimed Redemption Monies
NDO: Unclaimed Stock and Dividends
NESTA: Investment
Northern Ireland Independent Monitoring Commission
Northern Ireland Land Purchase Trustee
Northern Ireland Returning Officers Expenses
Office of the Legal Services Complaints Commission
Official Solicitor and Public Trustee
RPA EAFRD
Saga Trust (British Library)
Seafish Industry Authority
Society of Clerks at the Table of Commonwealth
South Bank Centre
Sports Council England Group
Statistics Commission
Tang Bequest
UKAEA: Industrial
UKAEA: Principal Non-Industrial Superannuation
UKAEA: Protected Persons Superannuation
UK Sports Council
Vehicle Excise Duty Evasion (DVLA) Section 2 Audit
International Accounts
The Comptroller and Auditor General also audits certain accounts of international bodies to which the United Kingdom contributes funds: for example the International Labour Organisation. He does not audit these accounts on behalf of Parliament but at the invitation of, and for the purposes laid down by, the governing bodies concerned.
Advisory Centre for WTO Law
Anguilla Development Aid
Anguilla Government Pension Scheme
Anguilla Main Govt
Anguilla Public Utilities Commission
Bonn Agreement
CandE Isle of Man Inspection
CandE Isle of Man Service
Commonwealth Fund for Technical Co-Operation
Commonwealth Secretariat
Commonwealth Youth Programme
Council of Europe
EAFRD - DARD
EAFRD - RPA
EAFRD - SGRPID
EAFRD - WAG
EAGF - DARD
EAGF - RPA
EAGF - SGRPID
EAGF - WAG
Institut Laue Langevin: ILL
International Criminal Court
International Oil Pollution Comp Fund: 1971
International Oil Pollution Comp Fund: 1992
OSPAR Commission
Preparatory Commission
Turin Centre
Wassenaar Arrangement on Export Controls
World Food Programme
World Meteorological Organisation
Executive Agencies
On 18 February 1988 the Government accepted the recommendations of the
Efficiency Unit ('Improving Management in Government: the Next Steps') that, as
far as possible, the executive functions of Government, as distinct from policy
advice, should be carried out by units clearly designated within departments as
'Agencies'. Responsibility for the day-to-day operations of each Agency is
delegated to a Chief Executive, within a framework of policy objectives and
resources set by the responsible Minister in consultation with the Treasury. The
Office of Public Service and Science has the general lead responsibility for
implementation of the Next Steps initiative.
A framework document is drawn up for each Agency that provides the basis for the
Agency's relations with the Minister and for its accountability, both for its
finances and its performance, to him and to Parliament.
Animal Health
Army Base Repair Organisation
Central Office of Information
Central Science Laboratory
Centre for Environment Fisheries and Acquaculture
Child Support Agency: Admin
Child Support Agency: Client Funds
Companies House
Criminal Records Bureau
Debt Management Office
Defence Analytical Services
Defence Aviation Repair Agency
Defence Medical Training Agency
Defence Science and Technology Laboratory
Defence Storage and Distribution Agency
Defence Vetting Agency
Disabilty and Carers Service
Driver and Vehicle Licensing Agency
Driving Standards Agency
FCOS
Fire Service College Agency
Forest Enterprise England
Forest Research Agency
Government Car and Dispatch Agency
Government Decontamination Service
Highways Agency
HM Courts Service
HM Prison Service
Identity and Passport Service
Insolvency Services
Jobcentre Plus
Land Registry
Marine Fisheries Agency
Maritime and Coastguard Agency
Meat Hygiene Service
Medicines and Healthcare Products Regulatory
Agency
Meteorological Office
Ministry of Defence Police and Guarding Agency
National Weights and Measures Laboratory
NHS Purchasing and Supply Agency
Northern Ireland Compensation Agency
Northern Ireland Forensic Science Agency
Northern Ireland Prison Service
Office of the Public Guardian
OGC Buying.Solutions
Ordnance Survey
Patent Office
Pensions Agency
People Pay and Pensions Agency
Personal Accounts Delivery Authority
Pesticides Safety Directorate
Planning Inspectorate
Public Guardianship Office
Queen Elizabeth II Conference Centre
Rent Service
Royal Mint
Royal Parks
Rural Payments Agency
Service Children's Education
Service Personnel and Veterans Agency
The Pensions Ombudsman
Treasury Solicitor
Tribunals Service Agency
UK Hydrographic Office
Valuation Office
Vehicle Certification Agency
Vehicle Operator Services
Veterinary Laboratories Agency
Veterinary Medicines Directorate
Wilton Park
Youth Justice of Northern Ireland
Resource Accounts
Resource accounting is an accruals-based commercial style of financial reporting which has replaced the cash-based system of funding, i.e. the Appropriation Accounts. Resource accounts comprise financial statements similar to those found in commercial accounts but also include a statement designed for Parliamentary reporting purposes and a further statement analysing income and expenditure by objectives.
Alcohol Education and Research Council
Armed Forces Pension Scheme
Assets Recovery Agency
BERR
Cabinet Office
Central Office of Information
Charity Commission
Crown Estate
Crown Prosecution Service
DCLG
DCMS
DEFRA
Department for Children Schools and Families
Department for Innovation, Universities and Skills
Department for Work and Pensions
Department of Health
NHS Pension Scheme
DFID
DFID Superannuation
DFT
DTI: UKAEA Pensions
ECGD
Electoral Commission
FCO
Food Standards Agency (Northern Ireland)
Food Standards Agency (Scotland)
Food Standards Agency (Wales)
Food Standards Agency (Westminster)
Forestry Commission England
Government Actuary's (GAD)
Government Equalities Office
Home Office
House of Commons: Administration
House of Commons: Members
House of Lords
HR Revenue and Customs
Judicial Pension Scheme
Ministry of Defence
Ministry of Justice
National Archives
National Savings and Investment
National School of Government
Northern Ireland Court Service
Northern Ireland Office
Office of HM Chief Inspector of Schools
Office of Parliamentary Commissioner
OFGEM
OFT
OFWAT
ONS
ORR
Postal Services Commission
PPP Arbiter
Principal Civil Superannuation
Procurator General and Treasury Solicitor
Revenue and Customs Prosecutions Office
Serious Fraud Office
Siv/Co
Teachers Pensions (England and Wales)
Treasury
UK Trade and Investment
National Audit Office, 151 Buckingham Palace Road, Victoria, London SW1W 9SS
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