National Audit Office

The National Audit Office is the independent public spending watchdog and public sector audit authority for the United Kingdom, located in London and Newcastle. Headed by the Comptroller and Auditor General, the organisation examines public expenditure and provides objective financial auditing services for central government departments, executive agencies, and non-departmental public bodies. The body conducts value for money evaluations to assess whether government resources are utilised efficiently, economically, and effectively across various public sector domains. In addition to auditing financial statements for around 400 government accounts annually, it publishes detailed insight publications, departmental overviews, and good practice guides. The NAO directly supports the UK Parliament and the Public Accounts Committee by delivering independent reports to facilitate parliamentary scrutiny of public policy implementation. Responsible for maintaining and publishing the Code of Audit Practice, the organisation defines operational requirements and statutory guidance for auditors of local government and healthcare bodies. Through its international relations and technical cooperation programs, the office collaborates with global supreme audit institutions and provides guidance to aid-receiving nations. Headquartered at Buckingham Palace Road in London, the institution offers public spending scrutiny across sectors including health, defence, transport, education, and digital infrastructure.