The National Audit Office (NAO) undertakes around 60 value for money studies each year as part of our overall aim to help Parliament and government drive lasting improvement in public services. Our value for money studies are evidence based and we draw our conclusions on the basis of rigorous analysis. Our reports are presented to Parliament, and most are considered by the House of Commons Committee of Public Accounts (PAC).
Each study examines a major area of government expenditure, and our objective is to form a judgement on whether value for money has been achieved. We define good value for money as the optimal use of resources to achieve the intended outcomes.
Our programme covers all government departments and many other public bodies. Under the National Audit Act 1983, the NAO can examine and report on the economy, efficiency and effectiveness of public spending and we have powerful rights of access to relevant documents and information. The following reports illustrate the broad reach of our work:
You can find details of all of our in work in progress pages.
Our value for money reports are public documents and can be accessed via the publications page.