National Audit Office
The NAO audits bodies funded directly by Parliament, with focus on two main streams: Financial Audits and Value For Money audits.
The NAO reports to the Comptroller and Auditor General, who in turn reports to the Public Accounts Committee.
Comptroller and Auditor General
The Comptroller and Auditor General (C&AG), Amyas Morse, leads the NAO and is an officer of the House of Commons. He and the staff of the NAO (about 800 people) are independent of govt. They are not civil servants and do not report to a minister.
The C&AG certifies the accounts of all govt departments and many other public sector bodies. He has statutory authority to examine and report to Parliament on whether departments and the bodies they fund have used their resources efficiently, effectively and with economy.
The C&AG uses his powers to: • decide which value for money examinations to carry out; • decide how to report results to Parliament; and • use rights of access to documents and staff to get information and explanations.
Further information about the C&AG’s powers can be found here: The Comptroller and Auditor General’s powers, https://www.nao.org.uk/about-us/wp-content/uploads/sites/12/2016/10/The-Comptroller-and-Auditor-General-powers.pdf