Comptroller and Auditor General (United Kingdom)

The Comptroller and Auditor General (C&AG) of the United Kingdom is an independent officer of the Parliament of the United Kingdom. They are responsible for auditing central government departments, agencies, and other public bodies, and reporting to Parliament on their findings.

The C&AG is appointed by the Crown on the advice of the Prime Minister, following a recommendation from the Public Accounts Committee (PAC). This appointment is for a fixed term of ten years and cannot be renewed, designed to ensure independence from political influence.

The primary functions of the C&AG are:

• Financial Audit: Examining the financial accounts of government departments and agencies to ensure they are accurate and comply with relevant regulations. This audit process provides assurance that public money is properly accounted for.
• Value for Money Audit: Assessing whether government departments and agencies are achieving value for money in their use of public resources. This includes examining the economy, efficiency, and effectiveness of government programs and projects.
• Reporting to Parliament: Submitting reports to Parliament, specifically the Public Accounts Committee, outlining the findings of their audits. These reports often highlight areas of concern, such as wasteful spending or inefficient practices, and make recommendations for improvement.

The National Audit Office (NAO) is the independent parliamentary body that supports the C&AG in carrying out their duties. The NAO's staff conduct audits and investigations on behalf of the C&AG. The C&AG and the NAO play a vital role in holding the government accountable for its use of public funds and promoting good governance. The information provided in their reports is used by Parliament to scrutinize government performance and inform policy decisions.

The Public Accounts Committee then examines the NAO's reports and questions government officials about their findings. The PAC's recommendations are then presented to the government for action.

The C&AG's role is crucial for ensuring transparency and accountability in the management of public finances in the United Kingdom.