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Financial management

The NAO carries out work to help departments improve their financial management and governance. We publish reports on the value for money of expenditure and annual audits of financial statements. We also work with audited bodies on an individual basis, for example by facilitating workshops with Audit Committees, and we pull together good practice material from across our client base to help organisations learn from each other.

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Guidance on this topic

A selection of our publications providing help and advice on this topic:

Managing risks in government

June 2011

We have reported regularly through our Value for Money audit programme that more effective risk management would enable departments to be better informed in their decisions, have a greater likelihood of meeting their aims and objectives, and help them to avoid costly mistakes.

By examining current practice in government and the private sector we have developed six principles of risk management. By following our six principles, organisations can move their risk management arrangements from a process-led approach to one which supports the efficient and effective delivery of services.

Managing risks in government (PDF - 433KB)

Financial Management Maturity Model

2010

Good financial management is at the core of good management in government. It supports decision making and the effective running of organisations. The NAO has developed this assessment tool for use on its audits of financial management. We are grateful for comments during development from HM Treasury, CIPFA, the Audit Commission, PWC and practitioners.

More on the Financial Maturity Model

Public sector Non-Executive Directors conference: "Better governance, fewer resources"

Tuesday 28 September 2010

Chartered Accountants' Hall, Moorgate Place, London EC2R 6EA

"In an environment where central government organisations are under increasing challenge to reduce costs and enhance services, the role of NEDs is critical."

—Andrew Baigent, Director General, Financial Audit, National Audit Office

See conference details

A Good Practice guide to the Statement on Internal Control

2010

Statements on Internal Control (SICs) should provide a transparent and accountable report of the control issues and risks faced by central government organisations. However, they often fail to achieve this and the NAO undertook a wide-ranging review to find out why.

We found that a number of barriers to effective accountability exist. The Good Practice guide identifies ways that central government organisations have overcome these barriers and will be of interest to both executives and non-executives.

A Good Practice guide to the Statement on Internal Control (PDF - 124KB)

Helping your Audit Committee to add value

November 2009

In addition, we have pulled together practical top tips for Audit Committees from the good practice shared in facilitated, syndicated-based workshops in the past and from other meetings with non-executive directors.

Helping your Audit Committee to add value (PDF - 155KB)

Reporting financial information to the Board

2008

Boards can assess the financial management information reported to them against best practice using the guide. We can help boards by facilitating a workshop to assess performance. To obtain further information please email Z5-FMGP@nao.gsi.gov.uk.

Reporting financial management information to the Board (PDF - 499KB)