The NAO strategy is driven by the key issues and major changes
faced by the public sector. These create the context in which we
assess whether government uses resources efficiently and
effectively, delivers value for money and reports comprehensively
to Parliament. These issues also inform us how to target our work
in areas where it will be most effective, both in evaluating
efficiency and in pointing to best practice and opportunities for
improvement, particularly in delivering public value and improving
financial reporting.
The NAO is becoming progressively more sophisticated in building
and using its skills and knowledge. But we have much further to go
in understanding government’s complex and evolving challenges and
the resulting changes.
Some of these changes involve us directly, including extending
our responsibilities as a result of the new audit arrangements
proposed for local government. The establishment of ministerial
boards in central government, and the increase in centrally-funded
devolved structures in education and health, have also triggered
discussion about accountability that is relevant to our work. In
each case, we work closely with government and Parliament, and with
the Committee of Public Accounts in particular, to inform debate,
always subject to our primary role of helping Parliament to hold
the executive to account.
Over the last two years, the NAO has shown that it can be more
cost-efficient and achieve more impact, while building strong,
professional relationships with Parliament and the wider public
sector. The dedication, skill and public service commitment of NAO
staff has been very evident in making this happen.
Looking ahead, the NAO will match the development of complex,
fast-moving public sector issues in its interventions. To do so, it
will ensure that the cultural change already under way is carried
through in maximising the development of our people as
professionals, combining disciplines and skills in a way which
delivers the full potential benefit to Parliament and to the public
sector.
Professor Sir Andrew Likierman
Chairman
Amyas C E Morse
Comptroller and Auditor General