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{{Short description|Government official in the UK}}
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The '''Controller and Auditor General''' ('''C&AG''') in the [[United Kingdom]] is the government official responsible for supervising the quality of public accounting and financial reporting. The C&AG is an officer of the [[British House of Commons|House of Commons]] who is the head of the [[National Audit Office (United Kingdom)|National Audit Office]], the body that scrutinises central government expenditure.
{{Use dmy dates|date=April 2022}}
{{Infobox official post
| post = Comptroller and Auditor General of the United Kingdom
| insignia = Royal Coat of Arms of the United Kingdom (HM Government) (2022).svg
| insigniasize =
| insigniacaption = [[Royal coat of arms of the United Kingdom|Royal Arms]] of [[His Majesty's Government]]
| incumbent = Gareth Davies
| incumbentsince =
| department = [[National Audit Office (United Kingdom)|National Audit Office]]
| style =
| member_of =
| reports_to = [[Public Accounts Commission]]
| residence =
| seat = [[Westminster]]
| status =
| appointer = [[Monarchy of the United Kingdom|The Crown]]
| appointer_qualified = on advice of the [[Prime Minister of the United Kingdom|Prime Minister]]
| termlength = [[At His Majesty's pleasure]]
| formation = 1866
| first = [[Sir William Dunbar, 7th Baronet|Sir William Dunbar]]
| salary =
| deputy =
| website =
| Deputy =
}}
⚫
The '''comptroller and auditor general''' ('''C&AG''') in the [[United Kingdom]] is the government official responsible for supervising the quality of public accounting and financial reporting. The C&AG is an officer of the [[British House of Commons|House of Commons]] who is the head of the [[National Audit Office (United Kingdom)|National Audit Office]], the body that scrutinises [[government of the United Kingdom|central government]] expenditure.


Under the Budget Responsibility and National Audit Act 2011, the C&AG is appointed by the monarch by [[letters patent]] upon an address of the House of Commons presented by the prime minister with the agreement of the chairman of the [[Public Accounts Committee (United Kingdom)|Public Accounts Committee]], and can only be removed from office by the monarch upon an address of both Houses of Parliament.
Under the [[Budget Responsibility and National Audit Act 2011]] the C&AG is appointed by the monarch by [[letters patent]] upon an address of the House of Commons presented by the [[prime minister of the united kingdom|Prime Minister]] with the agreement of the Chair of the [[Public Accounts Committee (United Kingdom)|Public Accounts Committee]]. The C&AG can be removed from office, also by the monarch, only upon an address of both Houses of Parliament.


The full title of the office is ''Comptroller General of the Receipt and Issue of Her Majesty's Exchequer and Auditor General of Public Accounts''.
The full title of the office is ''Comptroller General of the Receipt and Issue of His Majesty's Exchequer and Auditor General of Public Accounts''.


The current C&AG is Gareth Davies (not the MP).
The current C&AG is Gareth Davies (not the MP).


==History==
==History==
The office of C&AG was created by the [[Exchequer and Audit Departments Act 1866]] which combined the functions of the [[Comptroller General of the Exchequer]] (who had responsibility for authorising the issue of public monies from the Treasury to government departments) with those of the [[Commissioners of Audit]] (who had traditionally presented the government accounts to the Treasury).<ref>Exchequer and Audit Departments Act 1866, section 5.</ref> Under the terms of the Act, the C&AG continued to authorise the issue of money to departments (the comptroller function) and was given the new task of examining departmental accounts and reporting the results to Parliament. The role has since been replicated in many Commonwealth and foreign countries.
The office of C&AG was created by the [[Exchequer and Audit Departments Act 1866]], which combined the functions of the [[Comptroller General of the Exchequer]], who had authorised the issue of public moneys from the Treasury to other government departments, with those of the [[Commissioners of Audit]], who had presented the government accounts to the Treasury).<ref>Exchequer and Audit Departments Act 1866, section 5.</ref> Under the terms of the Act the C&AG continued to authorise the issue of money to departments, but was also given the new task of examining departmental accounts and reporting the results to Parliament. The role has since been replicated in many Commonwealth and foreign countries.


==List of Comptrollers and Auditors General==
==List of comptrollers and auditors general==


* 1867 - [[Sir William Dunbar, 7th Baronet]]
* 1867 - [[Sir William Dunbar, 7th Baronet]]
Line 16: Line 42:
* 1896 - Richard Mills
* 1896 - Richard Mills
* 1900 - Douglas Close Richmond
* 1900 - Douglas Close Richmond
* 1904 - Sir John Arrow Kempe
* 1904 - [[John Arrow Kempe|Sir John Arrow Kempe]]
* 1911 - Sir Henry James Gibson
* 1911 - Sir Henry James Gibson
* 1921 - Sir Malcolm Graham Ramsay
* 1921 - Sir Malcolm Graham Ramsay
Line 34: Line 60:


===Wales===
===Wales===
The [[Auditor General for Wales]] is the public official in charge of [[Audit Wales]], the body responsible for auditing the [[Welsh Government]] and £20 billion of taxpayers' money each year. It is a statutory appointment made by Her Majesty the Queen, in accordance with the provisions of Schedule 8 to the [[Government of Wales Act 2006]].
The [[Auditor General for Wales]] is the public official in charge of [[Audit Wales]], the body responsible for auditing the [[Welsh Government]] and £20 billion of taxpayers' money each year. It is a statutory appointment made by His Majesty the King, in accordance with the provisions of Schedule 8 to the [[Government of Wales Act 2006]].


===Scotland===
===Scotland===
The role of [[Auditor General for Scotland]] is held by Caroline Gardner who replaced the first Auditor General, Robert Black, in July 2012.<ref>[[Audit Scotland]] ''[http://www.audit-scotland.gov.uk/about/ags/ Auditor General for Scotland] {{Webarchive|url=https://web.archive.org/web/20121005033356/http://www.audit-scotland.gov.uk/about/ags/ |date=2012-10-05 }}'' accessed 25 September 2012</ref>
The first [[Auditor General for Scotland]] was Robert Black, who was appointed in February 2000. The post had since been held by Caroline Gardner (July 2012 to July 2020) and Stephen Boyle.<ref>[[Audit Scotland]] ''[http://www.audit-scotland.gov.uk/about/ags/ Auditor General for Scotland] {{Webarchive|url=https://web.archive.org/web/20121005033356/http://www.audit-scotland.gov.uk/about/ags/ |date=2012-10-05 }}'' accessed 25 September 2012</ref>


===Northern Ireland===
===Northern Ireland===
The [[Comptroller and Auditor General for Northern Ireland]] is the head of the Northern Ireland Audit Office (NIAO) with responsibility for public audit in Northern Ireland.<ref>''[http://www.niauditoffice.gov.uk/ Comptroller and Auditor General for Northern Ireland]'' accessed 4 March 2015</ref>
The [[Comptroller and Auditor General for Northern Ireland]] is the head of the Northern Ireland Audit Office (NIAO), with responsibility for public audit in Northern Ireland.<ref>''[http://www.niauditoffice.gov.uk/ Comptroller and Auditor General for Northern Ireland]'' accessed 4 March 2015</ref>


==Other Comptrollers and Auditors General==
==Other comptrollers and auditors general==


*[[Bangladesh]]: [[Comptroller and Auditor General of Bangladesh]]
*[[Bangladesh]]: [[Comptroller and Auditor General of Bangladesh]]
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{{DEFAULTSORT:Comptroller And Auditor General}}
{{DEFAULTSORT:Comptroller And Auditor General}}
[[Category:Government accounting officials|*]]
[[Category:Government accounting officials|United Kingdom]]
[[Category:Government audit]]
[[Category:Government audit|United Kingdom]]
[[Category:Officers of the House of Commons of the United Kingdom]]
[[Category:Officers of the House of Commons of the United Kingdom]]
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[[Category:Civil servants in the Audit Office (United Kingdom)|*]]
[[Category:Management occupations]]
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[[Category:Civil servants in the Audit Office (United Kingdom)| Comptroller]]

Revision as of 00:47, 8 May 2024

Comptroller and Auditor General of the United Kingdom
Royal Arms of His Majesty's Government
Incumbent
Gareth Davies
National Audit Office
Reports toPublic Accounts Commission
SeatWestminster
AppointerThe Crown
on advice of the Prime Minister
Term lengthAt His Majesty's pleasure
Formation1866
First holderSir William Dunbar

The comptroller and auditor general (C&AG) in the United Kingdom is the government official responsible for supervising the quality of public accounting and financial reporting. The C&AG is an officer of the House of Commons who is the head of the National Audit Office, the body that scrutinises central government expenditure.

Under the Budget Responsibility and National Audit Act 2011 the C&AG is appointed by the monarch by letters patent upon an address of the House of Commons presented by the Prime Minister with the agreement of the Chair of the Public Accounts Committee. The C&AG can be removed from office, also by the monarch, only upon an address of both Houses of Parliament.

The full title of the office is Comptroller General of the Receipt and Issue of His Majesty's Exchequer and Auditor General of Public Accounts.

The current C&AG is Gareth Davies (not the MP).

History

The office of C&AG was created by the Exchequer and Audit Departments Act 1866, which combined the functions of the Comptroller General of the Exchequer, who had authorised the issue of public moneys from the Treasury to other government departments, with those of the Commissioners of Audit, who had presented the government accounts to the Treasury).[1] Under the terms of the Act the C&AG continued to authorise the issue of money to departments, but was also given the new task of examining departmental accounts and reporting the results to Parliament. The role has since been replicated in many Commonwealth and foreign countries.

List of comptrollers and auditors general

Devolved administrations

Wales

The Auditor General for Wales is the public official in charge of Audit Wales, the body responsible for auditing the Welsh Government and £20 billion of taxpayers' money each year. It is a statutory appointment made by His Majesty the King, in accordance with the provisions of Schedule 8 to the Government of Wales Act 2006.

Scotland

The first Auditor General for Scotland was Robert Black, who was appointed in February 2000. The post had since been held by Caroline Gardner (July 2012 to July 2020) and Stephen Boyle.[2]

Northern Ireland

The Comptroller and Auditor General for Northern Ireland is the head of the Northern Ireland Audit Office (NIAO), with responsibility for public audit in Northern Ireland.[3]

Other comptrollers and auditors general

See also

Notes and references

  1. ^ Exchequer and Audit Departments Act 1866, section 5.
  2. ^ Audit Scotland Auditor General for Scotland Archived 2012-10-05 at the Wayback Machine accessed 25 September 2012
  3. ^ Comptroller and Auditor General for Northern Ireland accessed 4 March 2015
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