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.

Showing 1 - 10 of 44 results. Order by: Most recent Alphabetical

Understanding central government’s accounts – an introductory guide for those with an oversight role

Our new guide is aimed at helping non-accountant readers of government’s accounts understand better what is being reported in them and what it means.

4 Apr 2014

Patient on a trolley

Emergency admissions to hospital: managing the demand

Many emergency admissions to hospital are avoidable and many patients stay in hospital longer than is necessary.

31 Oct 2013

Image of a hand with a pen, writing.

Putting finance at the heart of decision-making

The Government Finance Profession’s Finance Leadership Group has published a paper with support from the National Audit Office.

25 Jul 2013

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Communication with academy auditors 2013

The Comptroller and Auditor General is the appointed auditor of the Department for Education and Education Funding Agency under the Government Resources and Accounts Act 2000. The National Audit Office performs these audits on his behalf.

8 Jul 2013

Fifty pound notes

Financial management in government

Stronger financial management will be needed in departments if they are to speed up the restructuring of service delivery.

13 Jun 2013

Magnifying glass and accounts

Fact Sheet: Updated edition of the Treasury’s Audit and Risk Assurance Committee Handbook

The Treasury published an updated version of the Audit and Risk Assurance Committee Handbook in April 2013. We have produced a fact sheet signposting the main developments in the new Handbook.

16 May 2013

magnifying glass

Fact Sheet: Recent developments in government internal audit and assurance – spring 2013

This factsheet provides further details on recent developments, including the introduction of grouped internal audit services and the adoption of new internal audit standards by central government

24 Apr 2013

Magnifying glass and accounts

Internal Audit in Practice Case Studies

The Institute of Internal Auditors and the NAO released a set of case studies illustrating some of the key principles of effective internal auditing, taken from a range of public and private sector organisations (including British Telecom, Department for Work and Pensions, EDF etc).

24 Apr 2013

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Fact sheet: Governance Statements – good practice observations from our audits

Our “Fact Sheet: Governance Statements: good practice observations from our audits”, highlights the key messages and good practice we identified from our work. Organisations can use our good practice observations to help support better governance and more transparent reporting in their Governance Statements.

1 Feb 2013

British pound notes

Department for Business, Innovation and Skills: Financial management report

BIS needs more coherent planning, rather than short-term fire fighting, to meet its spending review challenges and deliver better value for money.

12 Jul 2012

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