C&AG VALUES

The Core Values of the Comptroller & Auditor General and key principles that guide the work of the Office are:

Independence: the Office will protect its independence, basing conclusions on robust evidence and publishing its findings.

Balance: the Office will be mindful of the need to achieve a balance between encouraging an improvement from the perspective of users and protecting the interests of taxpayers.

Equality and diversity: the Office will emphasise the duty of public bodies to promote equality and to respond to the diverse needs of sections of the community.

Engagement: the Office will seek to promote strong engagement between public bodies and the community.

Openness: the Office will encourage public bodies to be open in the conduct of their business and to publish annual and other reports which demonstrate their accountability to stakeholders both for financial performance and performance.

Consultation: the Office will consult as widely as possible on its programmes and activities.

"Sauce for the gander": the Office will strive to apply to itself the disciplines it expects other public bodies to apply.