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Role of the National Audit Office
An overview of the role and work of the National Audit Office is available on our website:
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:
Legislation relevant to the National Audit Office
An explanation of the legislative basis of the NAO’s activities.
- Government Resources and Accounts Act 2000 – provides for the preparation (and audit by the C&AG) of departmental resource accounts, whole of government accounts and other central government accounts as HM Treasury may direct.
- National Audit Act 1983 – sets out the C&AG’s powers to conduct value for money examinations and the associated access rights. The Act establishes the Public Accounts Commission.
- Exchequer and Audit Departments Act 1921 – provides the C&AG with specific powers to examine and report on ‘revenue accounts’, the most prominent being HMRC accounts recording the receipt of tax revenues.
- Exchequer and Audit Departments Act 1866 – established the office of C&AG. Together with the National Loans Act 1968, it provides for the C&AG’s comptroller function (the daily authorisation of issuances from the Consolidated Fund and National Loans Fund to fund government spending).
The Acts are available online through the UK Statute Law Database (the official revised edition of United Kingdom primary legislation).
Details of the location of our London (Headquarters) and Newcastle Offices can be found at this link:
A list of current key contact points throughout the NAO can be found at this link:
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