Smarter delivery – improving operational capability to provide better public services
Published on:The National Audit Office outlines the critical importance of smarter operational delivery to improve the way public services are delivered
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Disclosure guide for entities who prepare financial statements in accordance with the Government Financial Reporting Manual (FReM)
Published on:These guides are intended for use by NAO auditors and clients, who may find them useful in the course of preparing their financial statements.
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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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Governance and decision‑making on mega‑projects
Published on:Government projects that are particularly costly, innovative, risky, complex and strategically significant need stronger governance.
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Managing the commercial lifecycle
Published on:This good practice guidance reflects upon findings and recommendations drawn from 200 reports concerning 300 commercial arrangements that have been published over the past 20 years.
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Overcoming challenges to managing risks in government
Published on:A guide for senior leaders and risk practitioners across government with ways to help overcome the challenges to managing risks.
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Good practice in annual reporting
Published on:This interactive guide sets out good practice principles for annual reporting with examples from public sector organisations.
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Estimating and reporting fraud and error in annual reports and accounts
Published on:We estimate that fraud and error cost the taxpayer between £55 billion to £81 billion in 2023-24. Only a fraction of this is detected and known about. To tackle this, public bodies need to know how much fraud and error they face and where it is. Our good practice guide on estimating and reporting fraud […]
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Innovation key to unlocking gains in productivity and resilience
Published on:In his annual speech in Parliament, Gareth Davies, head of the NAO, championed effective innovation as a way to tackle the ongoing challenge of rising demand for stretched public services.
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Financial management in government: monitoring and forecasting
Published on:This guide is for senior finance leaders in government departments and other public bodies. It sets out insights and good practice on monitoring and forecasting for better financial management in government. It is the fourth in a five-part series of guides, which follow the financial management lifecycle. Good financial management is critical in the public […]
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Government’s approach to technology suppliers: addressing the challenges
Published on:Government can save significant sums of time and money by improving how it engages with technology suppliers.
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Financial management in government: allocating resources
Published on:This guide is for senior finance leaders in government departments and other public bodies. It sets out insights and good practice on how to allocate resources for better financial management in government. It is the third in a five-part series of guides, which follow the financial management lifecycle. For public services to be efficient and […]
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Managing conflicts of interest: good practice
Published on:Our guide shows how government can help public bodies put in place the right measures to properly manage conflicts of interest – for the benefit of both staff and taxpayers.
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The role of regulators in a changing world
Published on:Read the key takeaways from our recent webinar or watch the recording to hear from the regulators who joined our panel.
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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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Achieving environmental improvement and responding to climate change
Published on:This report identifies enablers for success in tackling the challenges government faces in its environment and climate change work.
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Guidance for audit committees on cloud services
Published on:This guide outlines cloud services and their use in government, and suggests questions to ask at assessment, implementation and management stages.
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Here’s how to make public money work harder
Published on:Gareth Davies uses the NAO’s insights to outline what government needs to do to make public money work harder
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Making public money work harder
Published on:We have used our insights to highlight the biggest opportunities for spending public money more efficiently and effectively.
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Government compensation schemes
Published on:There is no central coordinated approach when government sets up new compensation schemes resulting in a relatively slow, ad-hoc approach.