The National Assessment and Accreditation Council (NAAC) is a government organization in India that assesses and accredits Higher Education Institutions (HEIs). It is an autonomous body funded by the University Grants Commission and headquartered in Bangalore. NAAC was established in 1994 in response to recommendations of National Policy in Education (1986). This policy was to "address the issues of deterioration in quality of education", and the Programme of Action (POA-1992) laid out strategic plans for the policies including the establishment of an independent national accreditation body.