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NAO Freedom of Information Publication Scheme

 

Class: Information regarding reporting on financial statements

Sub Class: C&AG Reports on audited accounts
Definition              The final audit opinion of the Comptroller & Auditor General on clients' accounts where the NAO has responsibility for publishing those accounts. This will include a copy of the accounts, the audit certificate and any separate C&AG Reports on the audit.
Formats available C&AG Reports on audited accounts: electronic on website from 2002-03 Parliamentary Session:

Hard copy versions of these reports, and reports from earlier Parliamentary sessions, can be purchased from The Stationery Office via its website, http://www.tsoshop.co.uk/ or through one of the following:

The Publications Centre: PO Box 29, Norwich NR3 1GN
General Enquiries: 0870 600 5522
Order through the Parliamentary Hotline: Lo-call 0845 7 023474
Fax orders: 0870 600 5533
Email orders: book.orders@tso.co.uk
Cost Free on NAO website. Hard copies priced from TSO.

 

Sub Class: Press Notices Relating to audited accounts
Definition    The NAO will sometimes produce a Press Notice relating to audited accounts.
Formats available Press notices relating to accounts: electronic on NAO website
Cost Free

 

Sub Class: List of Accounts Audited by the C&AG
Definition              A list of all the accounts that the NAO audits in any financial year divided into categories covering, Agreement, International, Statutory Accounts: National Loans Funds; Resource; NDPBs; and Executive Agencies.
Formats available Accounts audited: electronic on NAO website
Cost Free

 

Sub Class: Audit disclosure checklists
Definition              Disclosure checklists designed to ensure that audited bodies have prepared an account in the appropriate form and have complied with all disclosure requirements. The checklists available are intended for use by both NAO auditors and clients.
Formats available Audit disclosure checklists: electronic on NAO website
Cost Free

 

Sub Class: Published technical guidance on NAO Website
Definition           A variety of NAO guidance for clients to assist them in preparing their accounts for formal auditing.
Formats available Technical guidance: electronic on NAO website
Cost Free

 

Sub Class: Audit Manual
Definition              Our overall policy is to comply in all respects with the International Standards of Auditing (UK & Ireland) (ISAs (UK & Ireland)) and relevant Practice Notes issued by the Auditing Practices Board. The Manual has been developed to provide high level guidance on their application to our audits and in addition covers matters which stem from the particular responsibilities of the C&AG as the statutory auditor of government. The Manual supplements and does not replace the ISAs (UK & Ireland).  
Formats available Electronic copies available on request from the Library Enquiry Desk foi@nao.gsi.gov.uk

Tel 020 7798 7264
Cost Free

 

Sub Class: Quality Assurance Directorate - Financial Audits Quality Assurance Review Reports (Executive Summaries)
Definition             The Quality Assurance Directorate (QAD) of the Institute of Chartered Accountants in England and Wales (ICAEW) reviews our financial audit procedures, the quality of our financial audit work, and the arrangements we have in place for ensuring that all staff receive training to allow them to comply with best professional practice.
Formats available Hard copy of executive summaries available on request from the Library Enquiry Desk foi@nao.gsi.gov.uk

Tel 020 7798 7264
Cost Free

 

Class: Information regarding value for money and performance audit reports


Sub Class: Published Reports
Definition            Reports to Parliament on the economy, efficiency and effectiveness with which departments and other bodies have used their resources ("Value for Money" reports)
Formats available Published reports: electronic on website from 1999-2000 Parliamentary Session.
There is a fully searchable database - the search facility allows you to search by date and topic.

Earlier reports available on request from foi@nao.gsi.gov.uk Tel: 0207 798 7264

Hard copy versions of these reports, and reports from earlier Parliamentary sessions, can be purchased from The Stationery Office via its website, http://www.tsoshop.co.uk/ or through one of the following:

The Publications Centre: PO Box 29, Norwich NR3 1GN

General Enquiries: 0870 600 5522

Order through the Parliamentary Hotline: Lo-call 0845 7 023474

Fax orders: 0870 600 5533

Email orders: book.orders@tso.co.uk
Cost Free on NAO website. Hard copies priced from TSO.

 

Sub Class: Executive summaries
Definition            A summary of the published "Value for Money" (VFM) Reports. Executive summaries are available for all Value for Money Reports from the 1999-2000 Parliamentary Session onwards. Some Executive summaries are available for 1998-1999 reports.
Formats available Executive summaries: electronic on NAO website
Cost Free

 

Sub Class: Press Notices
Definition        A brief summary of the aims, objectives and recommendations of published "Value for Money" (VFM) Reports.
Formats available Press notices: electronic on NAO website from 1994-95 Parliamentary Session.
Cost Free

 

Sub Class: Work in progress
Definition           A summary of current "Value for Money" (VFM) studies in progress setting out the issues that will be addressed with details of study Team and expected publication dates.

Please note that certain exemptions may apply. Summaries will be withheld or edited where sensitive or confidential matters are discussed.
Formats available Work in Progress: electronic on NAO website
Cost Free

 

Sub Class: National Audit Office Programme and Areas for Consideration
Definition            Document proposing the Office's programme of work for the coming year and suggested areas for consideration in the future.  It is not a definite plan of work, and may differ from the current work in progress.
Formats available Current year programme available electronically from the NAO website.
For printed copies please contact the Library on 020 7798 7264 or foi@nao.gsi.gov.uk
Cost Free

 

Sub Class: External quality reviews
Definition            As part of its quality assurance arrangements for VFM work, the NAO commissions independent external evaluations of the technical rigour, methodological robustness, quality of argumentation and presentation of evidence in its VFM reports.
 
Formats available Electronic/hard copy available on request from the the FOI Team: foi@nao.gsi.gov.uk

Tel 020 7798 7264
 
Cost Free



Sub Class: Additional VFM outputs
Definition           In some VFM examinations in addition to the published reports other guidance is produced. For example, good practice for Departments and advice to service users.
Formats available Additional VFM outputs: electronic on NAO website
Cost Free


Sub Class: Conference papers
Definition           Occasional follow-up conferences to published studies.
Formats available Conference organisers will make material available on their websites. Some papers will be available on the NAO website with links to other websites where appropriate.
Cost Free


Sub Class: Technical Guidance
Definition           Guidance for VFM Audit Teams working on performance audits and value for money studies on a range of methodologies and techniques.

Please note that certain exemptions may apply. Guidance will be withheld or edited where sensitive or confidential matters are discussed.
Formats available Hard copy available on request from the Library Enquiry Desk foi@nao.gsi.gov.uk

Tel: 0207 798 7264
Cost Free


Sub Class: Private Finance Initiative (PFI)/Public Private Partnership (PPP) Recommendations database
Definition            This service provides access to recommendations published in National Audit Office VFM Reports, House of Commons Committee of Public Accounts reports and Treasury Minutes. It is a fully searchable database - the search facility allows you to use preset keywords with the option of further narrowing your search with free text.
Formats available PFI/PPP database: Electronic on NAO website
Cost Free

 

Class: Public Interest Disclosure Act work (whistleblowing)



Sub Class: Outlines of whistleblowing role and procedures
Definition           Outline of the role of the Comptroller and Auditor General as a person to whom external disclosures can be made under the Public Interest Disclosure Act 1998 and details of how to make a disclosure.
Formats available Whistleblowing role and procedures: electronic on NAO website

Hard copy available on request from the Library Enquiry Desk foi@nao.gsi.gov.uk

Tel: 0207 798 7264
Cost Free

 

Class: Internal administration



Sub Class: Travel and Hospitality Expenditure
Definition Travel and hospitality expenditure of the NAO Senior Management Board.
Formats available Available electronically from the NAO website.

For printed copies please contact the Library on 020 7798 7264 or foi@nao.gsi.gov.uk
Cost Free


Sub Class: Annual Reports
Definition         Reports on the progress and performance of the NAO including our annual published accounts.
Formats available Annual reports from 1999 to the current year: available in PDF format from NAO website.

From 1989 to current year: for printed copies please contact the Library on 020 7798 7264 or foi@nao.gsi.gov.uk
Cost Free


Sub Class: Corporate Plan
Definition Sets out the main features of the NAO's strategy for the next four years.
Formats available Current year corporate plan available electronically from the NAO website.

For printed copies please contact the Library on 020 7798 7264 or foi@nao.gsi.gov.uk
Cost Free


Sub Class: Management Board Terms of Reference and Minutes
Definition          Record of the role and meetings of the Management Board which advises the Comptroller & Auditor General on the strategic direction for the NAO, including its strategic objectives and plans, and the governance of the NAO.
Formats available Available electronically from NAO website.

For printed copies please contact the Library on 020 7798 7264 or foi@nao.gsi.gov.uk
Cost Free


Sub Class: Audit Committee Agendas and Summary Minutes
Definition          Agendas and summary minutes for the committee's meetings. This committee is chaired by an independent, non-executive chair and is responsible for the NAO's external and internal audit and the implementation of audit regulations.
Formats available Available electronically from NAO website in 2007.
Cost Free


Sub Class: Procurement Guide
Definition          The purpose of this guide is to provide help and guidance to staff who are involved in procurement on behalf of the Comptroller and Auditor General. (C&AG). Contains current policy and procedures on procurement.
Formats available Procurement guide: electronic on NAO website.

For printed copies please contact the Library on 020 7798 7264 or foi@nao.gsi.gov.uk
Cost Free on website


Sub Class: Finance Manual
Definition       This manual sets out the current policies, principles and responsibilities that underpin the NAO's management of financial resources. 
Formats available Finance manual: Electronic on NAO Website.

For printed copies please contact the Library on 020 7798 7264 or foi@nao.gsi.gov.uk
Cost Free on website


Sub Class: NAO Budgets: Estimates
Definition        To meet the requirements of the Government Resources and Accounts Act 2000 the NAO annually produces a Resource Estimate.
Formats available NAO Budget estimates: Electronic on NAO website.

Previous years available from The Stationery Office via its website, http://www.tsoshop.co.uk/)or through one of the following:

The Publications Centre: PO Box 29, Norwich NR3 1GN

General Enquiries: 0870 600 5522

Order through the Parliamentary Hotline: Lo-call 0845 7 023474

Fax orders: 0870 600 5533

Email orders: book.orders@tso.co.uk
Cost Free on NAO website, Priced from TSO


Sub Class: NAO Budgets: Accounts
Definition          To meet the requirements of the Government Resources and Accounts Act 2000 the NAO annually produces a Resource Account. The full text of the Resource Account is contained within the Annual Report.
Formats available NAO budget accounts: Electronic on NAO website.

Previous years and Appropriation Accounts can be purchased from The Stationery Office via its website, http://www.tsoshop.co.uk/ or through one of the following:

The Publications Centre: PO Box 29, Norwich NR3 1GN
General Enquiries: 0870 600 5522

Order through the Parliamentary Hotline: Lo-call 0845 7 023474

Fax orders: 0870 600 5533

Email orders: book.orders@tso.co.uk
Cost Free on NAO website, Priced from TSO


Sub Class: Graduate recruitment scheme
Definition        Information about our current Graduate recruitment scheme including background information, training and career prospects, frequently asked questions and the application form.
Formats available Graduate recruitment scheme: Electronic on NAO website.
Cost Free


Sub Class: Current vacancies
Definition       Details of current externally advertised vacancies (excluding the graduate recruitment scheme), including job overview, job description and person specification
Formats available Vacancies: Electronic on NAO website.
Cost Free


Sub Class: HR Manual
Definition Contains current policy statements and guidance on all terms and conditions of service
Formats available

Electronic copies available on request from the Library Enquiry Desk foi@nao.gsi.gov.uk

Please note that certain exemptions may apply. Sections will be withheld or edited where sensitive or confidential matters are discussed.
Cost Free


Sub Class: Management of NAO records
Definition Sets out the retention and disposal policy for NAO's records, both paper and electronic.
Formats available Management of NAO records: Electronic on NAO website.
Cost Free


Sub Class: Health and Safety Policy
Definition Sets out the NAO's current Health and Safety Policy containing notice of the NAO's commitment to full compliance with all relevant health and safety legislative requirements, details of the management hierarchy for health and safety responsibility and a comprehensive review of assessments and precautions.
Formats available Health and safety policy: Electronic on NAO website.
Cost Free


Sub Class: Data Protection Review
Definition Provides guidance to NAO staff on the coverage of the Data Protection Act 1998 setting out the principles by which data should be collected and processed.
Formats available Review of the Handling and Security of Personal Data Used by the National Audit Office for Audit Purposes: Electronic on NAO website.
Cost Free


Sub Class: Statement on the Management of Personal Data
Definition To help individuals and organisations understand the NAO’s commitment to managing personal data, we have developed a series of Personal Data Statements, which are set out in this document.
Formats available Statement on the Management of Personal Data: Electronic on NAO website.
Cost Free


Sub Class: Race Equality Scheme and Action Plan 2005-08
Definition Current scheme and action plan setting out details of how the NAO will promote good race relations.
Formats available Race equality scheme and action plan: Electronic on NAO website.
Cost Free


Sub Class: Diversity Annual Report
Definition Reports on the NAO's performance against its diversity strategy.              
Formats available Current diversity report available electronically on NAO website.
Cost Free


Sub Class: Gender Equality Scheme
Definition The Gender Equality scheme sets out the action the NAO has already taken and future measures aimed at creating a working environment in which men and women are treated fairly and consistently and are given equal opportunity to develop their careers.
Formats available Current Gender Equality scheme available electronically on NAO website.
Cost Free


Sub Class: Disability Equality Scheme
Definition The Disability Equality scheme sets out the ways in which the NAO intends to remove the barriers faced by disabled people in order to create a working environment which promotes inclusiveness and equality.
Formats available Current Disability Equality scheme available electronically on NAO website.
Cost Free


Sub Class: Where to find us
Definition Current office addresses, telephone numbers, fax numbers                      
Formats available Contact information: Electronic on NAO website.
Cost Free


Sub Class: Head Office Location Map
Definition Head office address, telephone number, fax number, location map and directions
Formats available Location map: Electronic on NAO website.
Cost Free


Sub Class: Management Board Contact Information
Definition       Names, contact details and biographical information along with brief details of responsibilities for the current Management Board
Formats available Management Board contact information: Electronic on NAO website.
Cost Free


Sub Class: Key Contacts
Definition A list of current key contact points throughout the NAO;                               
Formats
available         		Key contacts: Electronic on NAO website.
Cost Free


Class: Information disclosed under FOI



Sub Class: Travel and Hospitality Expenditure
Definition Travel and hospitality expenditure of the C&AG.
Formats available Available electronically from the NAO website.

For printed copies please contact the Library on 020 7798 7264 or foi@nao.gsi.gov.uk
Cost Free


Sub Class: Corporate Hospitality Received
Definition C&AG Corporate Hospitality received 2005-06 and 2006-07.
Formats available Available electronically from the NAO website.

For printed copies please contact the Library on 020 7798 7264 or foi@nao.gsi.gov.uk
Cost Free
Definition Management Board Corporate Hospitality received 2004-07
Formats available Available electronically from the NAO website.

For printed copies please contact the Library on 020 7798 7264 or foi@nao.gsi.gov.uk
Cost Free