Comptroller and Auditor General (United Kingdom)

The comptroller and auditor general 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.

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. 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

1867 – Sir William Dunbar, 7th Baronet
1888 – Sir Charles Lister Ryan
1896 – Richard Mills
1900 – Douglas Close Richmond
1904 – Sir John Arrow Kempe
1911 – Sir Henry James Gibson
1921 – Sir Malcolm Graham Ramsay
1931 – Sir Gilbert Charles Upcott
1946 – Sir Frank Newton Tribe
1958 – Sir Edmund Compton
1966 – Sir Bruce Fraser
1971 – Sir David Pitblado
1976 – Sir Douglas Henley
1981 – Sir Gordon Downey
1988 – Sir John Bourn
2008 – Tim Burr
2009 – Sir Amyas Morse
2019 – Gareth Davies

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 and Stephen Boyle.

Northern Ireland

The Comptroller and Auditor General for Northern Ireland is the head of the Northern Ireland Audit Office, with responsibility for public audit in Northern Ireland.