The U.S. Government Accountability Office (GAO) is an independent, nonpartisan government agency within the legislative branch that provides auditing, evaluative, and investigative services for the United States Congress. It is the supreme audit institution of the federal government of the United States. It identifies its core "mission values" as: accountability, integrity, and reliability. It is also known as the "congressional watchdog". The agency is headed by the Comptroller General of the United States. The comptroller general is appointed by the president with the advice and consent of the Senate. When a vacancy occurs in the office of the comptroller general, Congress establishes a commission to recommend individuals to the president. The commission consists of the following:
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.
The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non-departmental public bodies. The NAO also carries out value for money (VFM) audits into the administration of public policy.
A comptroller is a management-level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements.
The Comptroller and Auditor General of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Government of India and the State Governments, including those of autonomous bodies and corporations substantially financed by the government. The CAG is also the statutory auditor of Government-owned corporations and conducts supplementary audit of government companies in which the government has an equity share of at least 51 percent or subsidiary companies of existing government companies. The CAG is also the statutory auditor of the Lokpal.
The state auditor of Massachusetts is an elected constitutional officer in the executive branch of the U.S. state of Massachusetts. Twenty-six individuals have occupied the office of state auditor since the office's creation in 1849. The incumbent is Diana DiZoglio, a Democrat.
Indian Audit and Accounts Service (IA&AS) is a group 'A' central civil service under the Comptroller and Auditor General of India, the supreme audit institution of India. Its central civil servants serve in an audit managerial capacity in the Indian Audit and Accounts Department (IA&AD), and are responsible for auditing the accounts of the Union government and state governments, as well as their public commercial enterprises and non-commercial autonomous bodies. The service's role is analogous to the US Government Accountability Office and the UK National Audit Office.
The New York State Comptroller is an elected constitutional officer of the U.S. state of New York and head of the New York state government's Department of Audit and Control. Sixty-one individuals have held the office of State Comptroller since statehood. The incumbent is Thomas DiNapoli, a Democrat.
An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations.
The auditor general for Scotland (AGS) is the public official in charge of the Audit Scotland, the body responsible for auditing most of Scotland's public bodies, except local authorities. The auditor general oversees the scrutiny of how public money is spent by the directorates of the Scottish Government, government agencies, NHS Scotland, further education colleges and most Non Departmental Public Bodies. The current auditor general is Stephen Boyle.
Sir John Bryant Bourn was a British auditor who was the Comptroller and Auditor General and therefore a head of the National Audit Office.
State auditors are fiscal officers lodged in the executive or legislative branches of U.S. state governments who serve as external auditors, program evaluators, financial controllers, bookkeepers, or inspectors general of public funds. The office of state auditor may be a creature of the state constitution or one created by statutory law.
The Auditor General for Wales is the public official in charge of the Wales Audit Office, the body responsible for auditing the Welsh Government, its public bodies, National Health Service bodies and local government in Wales. The Auditor General for Wales is responsible for auditing £20 billion of taxpayers' money each year.
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on the type of system used in their home country, the members of INTOSAI may be variously titled the Chief Financial Controller, the Office of the Comptroller General, the Office of the Auditor General, the Court of Accounts, or the Board of Audit.
Eugene Francis Suttle (1909–1989) served as the Comptroller and Auditor General for the Republic of Ireland from 1964 to 1973. The Arms Crisis of 1970, which involved the alleged misuse of government funds by two cabinet ministers, occurred during Mr. Suttle's tenure. Although he was not directly involved in the crisis, he was an ex officio member of the Dáil Public Accounts Committee inquiring into it in 1971.
The Office of the Comptroller and Auditor General of Bangladesh (C&AG) is the Supreme Audit Institution (SAI) of the country. Like the SAIs in many other countries across the world the institution is established by the Constitution of Bangladesh. This institute is responsible for maintaining accounts of the republic and audits all receipts and expenditure of the Government of Bangladesh, including those of bodies and authorities substantially financed by the government. The reports of the CAG are discussed by the Public Accounts Committee, which is a standing committee in the Parliament of Bangladesh.
The Comptroller and Auditor General (C&AG) is the constitutional officer responsible for public audit in Ireland. The Office of the Comptroller and Auditor General is the public audit body for the Republic of Ireland and is headed by the C&AG.
Seamus McCarthy has been Ireland's Comptroller and Auditor General since 28 May 2012. He is the constitutional officer responsible for public audit in Ireland and heads the Office of the Comptroller and Auditor General. His constitutional status under Article 33 of the Constitution of Ireland ensures his absolute independence.
The auditor-general of Ghana is the head of the Ghana Audit Service, a legislative branch agency re-established by the government of Ghana in 1992 through the 1992 Constitution of Ghana. It was established as part of the Audit Service through Article 188 of the 1992 Constitution of Ghana as part of the Public Services of Ghana. The auditor-general through the Audit service undertakes audits of the public accounts of Ghana and all public offices as mandated by Article 187 of the 1992 Constitution of Ghana.
The Northern Ireland Audit Office is an independent public body which was established by the Parliament of the United Kingdom on 18 March 1987. It has overall responsibility for auditing on behalf of the Comptroller and Auditor General for Northern Ireland, across all sectors of government in Northern Ireland, except those reserved to the UK government.
