Comptroller and Auditor General
Functional Standards Common Glossary, published by the Cabinet Office, describes the Comptroller and Auditor General (C&AG) as: ‘The chief executive of the National Audit Office, appointed by the Crown, and an officer of the House of Commons. As Comptroller, the C&AG’s duties are to authorise the issue by the Treasury of public funds from the Consolidated Fund and the National Loans Fund to government departments and others. As Auditor General, the C&AG certifies the accounts of all government departments and some other public bodies, and carries out value-for-money examinations.’
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