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The NAO scrutinises public spending for Parliament and is independent of government and the civil service. We help Parliament hold government to account and we use our insights to help people who manage and govern public bodies improve public services. By statute we must perform audits of public sector organisations for Parliament. We audit the […]

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February 27, 2013

The NAO scrutinises public spending for Parliament and is independent of government and the civil service. We help Parliament hold government to account and we use our insights to help people who manage and govern public bodies improve public services.

By statute we must perform audits of public sector organisations for Parliament. We audit the financial accounts of departments and other public bodies. We also examine and report on the value for money of how public money has been spent.

We support Parliament and, in particular, the House of Commons’ Committee of Public Accounts in their scrutiny of public spending and service delivery. We also support other select committees and individual MPs in this role.

We are responsible for maintaining and publishing the Code of Audit Practice, which is approved by Parliament. The code sets out what the auditors of local government and health bodies are required to do to fulfil their statutory responsibilities.