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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.

Showing 1 - 10 of 62 results. Order by: Most recent Alphabetical

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Outcome-based payment schemes: government’s use of payment by results

Payment by results (PbR) schemes are hard to get right, and are risky and costly for commissioners. Credible evidence for claimed benefits of PbR is now needed.

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Published:
19 Jun 2015

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Building Public Trust Awards – Examples of good practice in annual reports

The Building Public Trust Awards recognise trust and transparency in corporate reporting. This is the 12th year in which PwC has presented these annual awards.

Performance Improvement area(s):

Published:
29 Jan 2015

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Parliamentary and Health Service Ombudsman Procurement Investigation

We report on our investigation arising from the findings of Internal Audit for the Parliamentary and Health Service Ombudsman regarding the management of conflicts of interest in procuring services during a fundamental change programme.

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Published:
18 Dec 2014

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Delivering value and accountability – CIMA and NAO expert panel report

Fiscal pressure on government departments is set to continue through the next Parliament, with citizen expectations continuing to rise. With the ‘more for less’ challenge continuing indefinitely and an increasingly complex public sector landscape, a strong and integrated finance function across government is crucial.

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Published:
9 Oct 2014

Fact sheet: 2014-15 Financial Reporting changes for FReM compliant entities

This fact sheet highlights the key changes in the 2014-15 HM Treasury-published Financial Reporting Manual (FReM).

Performance Improvement area(s): ,

Published:
15 Aug 2014

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.

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Published:
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.

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Published:
31 Oct 2013

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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.

Performance Improvement area(s):

Published:
25 Jul 2013

NAO

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.

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Published:
8 Jul 2013

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Financial management in government

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

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Published:
13 Jun 2013

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