Holding Government to Account by Midgley, Henry C; Ferry, Laurence; Murphie, Aileen D;

Short description:

This new book, more than just a history of the UK’s supreme audit institution, the National Audit Office, examines the very definition of accountability through both an historic and academic lens, critically exploring questions about the role of audit in a democracy and how well it is working. 

Long description:

The National Audit Office has played an important role in the checks and balances of the UK parliamentary and political system over the last 40 years. This new book, more than just a history of the UK’s supreme audit institution, examines the very definition of accountability through both an historic and an academic lens, critically exploring questions about the role of audit in a democracy and how well it is working.

Holding Government to Account draws on several unique sources of evidence, including interviews with senior officials from the National Audit Office and the civil service, as well as senior parliamentarians with experience of the NAO’s relationships with government and legislature. These interviews are supplemented by an analysis of previously unpublished manuscript material in the National Archives, examination of NAO reports and parliamentary and other reports focused on accountability. The book begins with a history of the National Audit Office in the context of the UK’s wider history. It then offers an overview of the constitutional, political and human legacies of the Exchequer and Audit Department, followed by a close examination of the National Audit Office’s leadership and decision-making from inception in 1984 through to the present. The authors conclude with an exploration of the way in which the meaning of public sector audit has evolved over time, in accordance with its wider political, ideological and material context. In doing so, they demonstrate that any question about the National Audit Office’s future and organisation is really a question about what democracy and good government mean in a modern bureaucratic state.

Holding Government to Account will be of keen interest to students enrolled in courses on accounting, public administration, law and politics as well as to politicians, civil servants and Supreme Audit Institutions internationally.

'This authoritative book, which benefits from archival access, extensive interviews and authors’ experiences of working there, tells how the NAO developed over 40 years. It shows how valuable it is for parliamentary democracy, how fragile public audit can be, and how much depends on who is Comptroller and Auditor General'.

David Heald, University of Glasgow, Scotland, UK

'This is an overdue examination of an important but not always understood institution. The insider/outsider combination among the authors ensures sometimes technical developments in audit are deftly set in the context of 40 years of governmental change, ensuring the book’s analysis rings true'.

Jeremy Lonsdale, NAO director until 2021

'Holding Government to Account is a timely and incredibly important look at the development and history of the National Audit Office. In an era where governmental accountability is more important than ever, the book provides a finely tuned and well-written roadmap for other governments and governmental agencies to follow'.

Khalid Hamid, International Director, Chartered Institute of Public Finance and Accountancy

Table of Contents:

1. Introduction to the National Audit Office 2. Legacies and arguments  3. The establishment of the NAO under Sir Gordon Downey 1984–8  4. Sir John Bourn 1988–97 – navigating a world of many subtle shades of grey  5. John Bourn and the New Labour era 1997–2008  6. Amyas Morse 2009–19 - plotting a course through austerity and Brexit  7. Gareth Davies 2019 – audit during and after the pandemic  Conclusio –: the evolution of democratic audit