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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 46 results. Order by: Most recent Alphabetical

Two businessmen in a meeting

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.

Sector(s): ,

Performance Improvement area(s):

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.

Performance Improvement area(s): , ,

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.

Sector(s):

Performance Improvement area(s):

Published:
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.

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.

Sector(s):

Performance Improvement area(s):

Published:
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.

Sector(s):

Performance Improvement area(s): ,

Published:
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.

Performance Improvement area(s): , ,

Published:
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

Performance Improvement area(s): , ,

Published:
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).

Performance Improvement area(s): ,

Published:
24 Apr 2013

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