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The board supports and advises the Comptroller and Auditor General (C&AG) in meeting his statutory responsibilities, and oversees how we manage and use resources. The Executive Team is responsible for supporting the C&AG in running the NAO. For more details about the board see the links below. Terms of reference (pdf – 151KB) Minutes of […]

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February 28, 2013

The board supports and advises the Comptroller and Auditor General (C&AG) in meeting his statutory responsibilities, and oversees how we manage and use resources. The Executive Team is responsible for supporting the C&AG in running the NAO.

For more details about the board see the links below.

Terms of reference (pdf – 151KB)

Minutes of meetings of the board

Travel and hospitality expenditure

Non-Executive Chair

Dame Fiona Reynolds

Janet Elbeck

Dame Fiona Reynolds was appointed as chair of the NAO on 10 January 2021 following confirmation by Parliament and HM The Queen.

Dame Fiona has had a long career in the voluntary and public sectors, as director-general of the National Trust from 2001-2012.  Before joining the National Trust, she was director of the Women’s Unit in the Cabinet Office from 1998-2000, director of the Council for the Protection of Rural England (now Campaign to Protect Rural England) from 1987-98 and Secretary to the Council for National Parks (now Campaign to Protect National Parks) from 1980-87. She is also an Honorary Fellow of the British Academy.

Dame Fiona is the current Master of Emmanuel College, Cambridge, in post since 2012, she will step down from this role in summer 2021. She also holds a number of non-executive roles, including Trustee of the Grosvenor Estate, a non-executive director of Wessex Water, chair of the Green Alliance, the International National Trusts Organisation, the Cathedrals Fabric Commission for England and Cambridge University’s Botanic Garden.

Non-Executive Members

Gaenor Bagley

Gaenor Bagley

Gaenor Bagley was appointed by the Public Accounts Commission as a non-executive member of the board from 1 January 2021.

Gaenor has broad experience across the public and private sector. Significant roles include chair of the Audit Committee and Remuneration Committee of Zopa Bank Ltd, external council member and chair of Remuneration Committee of Cambridge University and chair of TKAT Multi- Academy Trust. She has recently stepped down from the board of the Foreign and Commonwealth Office.

Gaenor combines a chartered accountancy qualification with extensive and innovative HR experience within a professional services environment and very strong understanding of audit and finance, M&A and corporate social responsibility. During her 30 years in professional services she has held a variety of leadership and board positions, including five years to 2016 on the PwC UK Board as head of people. She has also been a member of the UK Tax Leadership team at PwC.

Sir Martin Donnelly

Sir Martin Donnelly

Sir Martin Donnelly was appointed by the Public Accounts Commission as a non-executive member of the board from 1 January 2021.

Sir Martin has experience across a range of government departments and public bodies. He was a permanent secretary for seven years from 2010 to 2017, leading the Department of Business Innovation and Skills for six years, then setting up the Department for International Trade.

He has worked as a senior civil servant in HM Treasury, Cabinet Office, Foreign Office and Home Office, and served as a non-executive director of GCHQ for five years.

Sir Martin is a trustee of several charities and continues to work to promote greater gender diversity in the workplace. He is currently President of Boeing Europe.

Janet Eilbeck

Janet Elbeck

Janet Eilbeck was appointed by the Public Accounts Commission as a non-executive member of the board in October 2016 and was re-appointed to the role in October 2019 for a final three-year term. She has chaired the Audit Committee since October 2016.

Janet is a chartered accountant with more than 40 years’ experience. She was an assurance partner at PricewaterhouseCoopers (PwC) until 2011, specialising in government and the broader public sector, including wide experience of external and internal audit, financial accounting advice and risk management. Janet also has an expertise in pensions. She chaired PwC’s two legacy staff pension schemes for 9 years until December 2019 and following her retirement from the firm she became the first chair of the Internal Audit Standards Advisory Board (IASAB), and the independent financial expert for the Department for Education, until December 2016.

Dame Clare Tickell

Dame Clare Tickell

Dame Clare Tickell was appointed by the Public Accounts Commission as a non-executive member of the board in January 2018.  She was reappointed by the Commission in December 2020 for a final three-year term. She is the NAO’s Senior Independent Director and chair of the Remuneration and Nominations Committee.

Dame Clare has extensive experience at board level, having led a variety of organisations across the charitable and public housing sectors. She was appointed as independent director of the John Lewis Partnership in October 2019. Prior to this, she was chief executive officer of Hanover Housing Association until November 2018, having previously been chief executive of Action for Children.

Until February 2020 Dame Clare was the chair of the Early Intervention Foundation. She was also a commissioner on the Royal Society of Arts (RSA) 2020 Commission into Public Services, chair of the Community and Voluntary Services Honours Committee from 2011 to 2018 and a former board member of The Guinness Partnership. She is a Fellow of the RSA.

Comptroller & Auditor General (C&AG)

Gareth Davies

Gareth Davies

Gareth Davies was appointed C&AG on 1 June 2019. Before his appointment as C&AG, he was Head of Public Services at Mazars, a global accountancy firm specialising in audit, tax and advisory services. Prior to this, he was managing director of the Audit Commission’s Audit Practice. He’s also a Fellow of the Chartered Institute of Public Finance and Accountancy and a member of the Institute of Chartered Accountants in England and Wales.

Executive Directors

Daniel Lambauer*

Daniel Lambauer

Daniel joined the NAO in 2009 as a performance measurement expert and helped to establish our local government value-for-money team. Before his appointment to the Executive Team, he led the development of the NAO’s value‑for-money workstream. Daniel is the Executive Director with responsibility for Strategy and Resources. He is also the NAO’s Chief Information Officer and Senior Information Responsible Owner (SIRO). Before joining the NAO, Daniel worked in a range of sectors, including academia, management consultancy and the civil service.

Max Tse

Max Tse

Max is responsible for the NAO’s work with departments that sit at the centre of government. He also leads the NAO’s work on making better use of our knowledge. Max joined the NAO in 2011. For five years, he led the NAO’s value for money audit of the Department for Work & Pensions, and more recently has been responsible for the NAO’s approach to digital transformation in government. Before joining the NAO, Max worked as a consultant with McKinsey & Co. He has worked in the UK and overseas in a range of sectors, including logistics, regulatory strategy, retail, climate finance and health.

Rebecca Sheeran*

Rebecca Sheeran

Rebecca is responsible for the NAO’s work with departments focused on the UK’s infrastructure as well as climate change and environment. She also provides leadership to the NAO’s value for money and investigations specialists. Rebecca Sheeran has worked at the NAO since 2004. She is a chartered accountant with many years’ experience in both financial and value-for-money audit of a range of public sector bodies.

Elaine Lewis

Elaine Lewis

Elaine is responsible for the NAO’s work with departments focused on home affairs, defence and overseas matters. She is also the Executive Team lead on audit quality. She has had experience across a range of portfolios throughout her NAO career, including defence, international, and culture, media and sport.

Abdool Kara

Abdool Kara

Abdool is responsible for the NAO’s work with departments focused on local services, including local government, education and health. He also leads on our wider people agenda including culture and values, staff development and diversity and inclusion. Before joining the NAO in 2017, he had been chief executive of Swale Borough Council since 2009.

Kate Mathers*

Kate Mathers

Kate is responsible for the NAO’s work with departments focused on culture, justice and welfare. She also provides leadership to our financial audit specialists. Kate joined the NAO in 2000. Kate is a chartered accountant with many years’ experience auditing a wide range of public sector bodies. She held senior management positions in finance and operations while working on secondment at the Independent Parliamentary Standards Authority and sits on the Institute of Chartered Accountants in England and Wales’ (ICAEW’s) Council.

*Executive member of NAO Board