<p>The National Audit Office (NAO) is an independent state audit institution established under the Constitution of Malta and the Auditor General and National Audit Office Act, 1997. The NAO is required to publish an annual report on the Public Accounts and the workings of local government, which primarily involves an analysis of the government's financial report, local councils' audited financial statements, and compliance audits with government departments and agencies. Additionally, the office conducts performance audits to assess the economy, efficiency, and effectiveness of government programs. The NAO is also empowered to conduct investigative reports of a financial nature, which can be requested by the Public Accounts Committee of the House of Representatives or the Minister of Finance. The office aims to promote good governance, enhance public sector management, and provide the Maltese Parliament with objective information to support its oversight functions.</p>