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As a public funded organisation the National Audit Office has a duty to Parliament to be transparent in its business operations and outcomes. We have consolidated here all our information regarding transparency, some of which are links through to more detailed pages.

Organisational structure

You can find out here about the responsibilities and reporting lines of our senior staff in this organisational chart.

NAO organisation chart (pdf – 57.4KB)

Senior staff remuneration

In the spirit of transparency the NAO provides details of the salaries of all our senior staff.

Senior staff remuneration (xls – 11KB)

Gender pay gap report

As part of new legislation introduced in April 2017, the NAO is required to publish gender pay gap information based on a snapshot date of 31 March 2017. This report details our gender pay gap and outlines the action we are taking to reduce the gap.

2017 NAO Gender pay gap report (PDF – 68KB)

Travel and hospitality expenditure

The National Audit Office routinely makes a voluntary disclosure of the expenditure incurred from NAO funds on travel and subsistence and the provision and receipt of hospitality by the C&AG and the Senior Management of the Office.

Travel and hospitality expenditure

Payment to suppliers

The attached spreadsheets of reusable data list the payments to suppliers where the charge to a specific cost centre is equal to, or greater than, £500. Publication of these transactions forms part of the National Audit Office’s commitment to be open and transparent.

Payments to suppliers

Contract performance data

We provide details of contracts that we have awarded with a volume of over £10,000.

Contract performance data (xls – 35KB)

Freedom of Information Act – Publication Scheme

The Freedom of Information Act 2000 (FoIA) gives a general right of access to all types of recorded information held by public authorities, including the National Audit Office. The Publication Scheme explains what information we proactively makes available to the public. Wherever possible it provides an easy method of accessing that information.

Freedom of Information Act – Publication Scheme

Audit Quality

In common with best practice in the UK accountancy profession, the NAO has produced a transparency report. This report gives an overview of how our audit practice is organised, the audit work we do and how our quality and quality assurance processes are organised.

NAO Transparency Report 2017-18 (pdf – 4.5 MB)

NAO Transparency Report 2016-17 (pdf – 448KB)

NAO Transparency Report 2016 (pdf – 532KB)

NAO Transparency Report 2015 (pdf – 330KB)

NAO Transparency Report 2014 (pdf – 1590KB)

NAO Transparency Report 2013 (pdf – 353KB)

NAO Transparency Report 2012 (pdf – 616KB)

NAO Transparency Report 2011 (pdf – 185KB)

NAO Transparency Report 2010 (pdf – 115KB)

Internal whistleblowing

We have published our internal whistleblowing policy to be transparent about how we manage internal whistleblowing.
At the National Audit Office (NAO) we are committed to the highest standards of openness, probity and accountability. A vital part of our accountability and openness is having an internal whistleblowing policy, which provides a way for our staff, and others who work for or provide services to the NAO (including contractors, trainees and agency staff), to raise any concern they have responsibly and effectively.

If you wish to consider bringing to our attention concerns about an external organisation please read our whistleblowing pages

NAO Internal Whistleblowing Policy (pdf – 259kb)

Environment and Sustainability

Our greatest potential environmental impact arises from our role in holding government to account on performance against its environmental objectives. One way we do this is through our support to the Environmental Audit Committee, a parliamentary select committee that has a cross-cutting remit on sustainable development and environmental protection.

We also have a direct impact on the greenhouse gas emissions associated with business travel and energy use, and the water use, paper consumption and waste generated in our buildings. We have challenging sustainability targets in all these areas and we are committed to practicing what we preach, by managing our business in an environmentally responsible manner, with a continued focus on sustainability.

We assess the environmental impact of our activities and use an ISO 14001:2015 certified environmental management system to provide a framework for setting and reviewing environmental targets to support continuous improvement. This involves carefully controlling our use of resources and consumables, and minimising waste. Our 2017-18 sustainability data can be found here. More information can be found in our Annual Report 2017-18.

Information about our Environmental and sustainability policy, including roles and responsibilities, is on our website.

Modern Slavery Act Transparency Statement

This statement has been produced in accordance with the Modern Slavery Act 2015. The statement details the steps that the NAO has taken during the 2017-18 financial year to prevent modern slavery and human trafficking in our supply chains or NAO’s business.

Modern Slavery Act Transparency Statement (pdf – 82KB)