Financial management of fees and charges
Summer 2025This study will examine how effectively government applies good financial management practices and adheres to HM Treasury’s Managing Public Money – the key guidance for charges.
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Private finance for infrastructure
Published on:The aim of this National Audit Office report is to support public bodies as they consider how to finance new public infrastructure.
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How the NAO provides assurance on good governance and propriety 2023-24
Published on:This report provides an overview of how the NAO’s work provides assurance on good governance and propriety.
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Whole of Government Accounts 2022-23
Published on:The Whole of Government Accounts consolidates accounts from over 10,000 public bodies, providing an overview of the UK’s public finances.
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HM Treasury 2023-24
Published on:This report provides an introduction to HM Treasury and our examination of its spending and performance.
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A planning and spending framework that enables long-term value for money
Published on:We have drawn on our published work, programme of consultation, and collaboration with officials and stakeholders to provide useful insights.
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Progress on the Buckingham Palace Reservicing programme
Published on:A programme to update Buckingham Palace costing £369 million has been well managed to date and demonstrates good practice in numerous areas.
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Whole of Government Accounts 2021-22
Published on:The Comptroller and Auditor General (C&AG) of the NAO has reported on the Whole of Government Accounts for 2021-22.
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Use of artificial intelligence in government
Published on:AI presents the government with opportunities to transform public services potentially delivering billions of pounds in productivity savings.
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Financial services regulation: Adapting to change
Published on:Our report looks at how the Financial Conduct Authority is responding to changes in its regulatory powers and wider developments in the financial services sector.
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Monitoring and responding to companies in distress: lessons learned
Published on:Our report provides updates on the government’s evolving approach to national resilience and risk management.
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Monitoring and responding to companies in distress: good practice
Published on:Our guide sets out the elements to consider & questions to support good practice and value for money, through real examples from our reports.
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Consultation response: NAO response to HM Treasury consultation on non-investment asset valuation
Published on:This letter provides responses from the National Audit Office to the questions set out in HM Treasury’s consultation paper on the Thematic Review of Non-Investment Asset Valuation for Financial Reporting Purposes.
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Whole of Government Accounts 2020-21
Published on:The Comptroller and Auditor General (C&AG) of the NAO has reported on the 2020-21 Whole of Government Accounts.
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Royal Household spending and accountability
Published on:Our report describes the role of public money in financing the Royal Household and how the funds are used.
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Managing government borrowing
Published on:The environment for government borrowing has become more challenging in recent years – requiring sustained focus from government.
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Investigation into Bulb Energy
Published on:There has been a substantial reduction in the potential cost to the taxpayer of supporting the transfer of Bulb Energy to a ringfenced supplier under Octopus, but risks remain.
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COVID-19 business grant schemes
Published on:This report looks at BEIS’s oversight of the schemes, its understanding of what the schemes achieved, and how well it worked with local authorities.
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Energy bills support
Published on:BEIS worked quickly to introduce financial support for rising energy bills (currently estimated at £69bn), recognising it had to make compromises.
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Energy bills support
Published on:BEIS worked quickly to introduce financial support for rising energy bills (currently estimated at £69bn), recognising it had to make compromises.