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 – This act provides the statutory basis for resourced-based supply and financial reporting across central government and the NHS, and for the production of the Whole of Government Accounts. It gives the legislative authority for the C&AGs audit of departmental resource accounts and the Whole of Government Accounts. The act also gives HM Treasury the power to make orders (a) to appoint the C&AG as the external auditor of any public body, and (b) to grant him access to third party documents which he may require for the purposes of forming an opinion on accounts of which he is the auditor.
- National Audit Act 1983 – The act sets out the C&AGs status as an officer of the House of Commons. It establishes the National Audit Office and Public Accounts Commission, and provides the statutory basis for the C&AGs value for money work.
- Exchequer and Audit Departments Act 1957 – The act gives the basis for the setting of the C&AGs salary, and provides for the delegation of the C&AGs duties to senior members of his staff.
- Exchequer and Audit Departments Act 1921 – The act provides the statutory basis for the C&AGs revenue audits, as well as the audit of any non-resource account which HM Treasury may designate.
- Exchequer and Audit Departments Act 1866 – The act establishes the office of C&AG, sets out the arrangements for payments into and out of the Consolidated Fund, including the C&AGs Exchequer function, and provides for the appointment of Accounting Officers for non-resource accounts.
The Acts are available online through the UK Statute Law Database (the official revised edition of United Kingdom primary legislation).
Maps for 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: