In 2009 the NAO implemented a new Governance Structure, operating the structure defined in the Budget Responsibility and National Audit Act on a voluntary basis before the legislation is passed. It established a new Board, comprised of an independent non-executive Chairman, four other non-executive board members drawn from outside the NAO, the C&AG, the Chief Operating Officer and two Executive Leaders.
There is a clear division of responsibility between the Chairman and the Comptroller and Auditor General. The Chairman is responsible for the leadership and effective working of the Board. The Comptroller and Auditor General is responsible developing and implementing the strategy, making audit judgements, deciding a programme of value for money examinations and reporting the results of his work to Parliament.
This relationship between the Comptroller and Auditor General and the Board is set out in a code of practice approved by the Public Accounts Commission, and the Board operates in line with this and its Terms of Reference. A copy of the constitution documents including this code and the Board Terms of Reference can be downloaded using the links below.
- Board Terms of Reference 2015 (pdf – 151KB)
- Code of Practice Spring 2012 (pdf – 161KB)
- Board Standing Orders 2012 (pdf – 138KB)
- NAO Board Schedule of reserved matters 2012 (pdf – 119KB)
The Board was established on 1 July 2009 and held its inaugural meeting on 17 July 2009. Agendas and Minutes of the meetings held since July 2009 can be found on our website.