Insights We identify good practice and lessons learned across government. We share our insights to make it easier for others to understand and apply the lessons from our work. You can also read opinion pieces, financial audit guidance and insights into audit methodology from our experts. Search our insights Search on NAO Search Smarter delivery – improving operational capability to provide better public services Published on: 18 Jun 2025 Insight Lessons learned Operations and process management Disclosure guide for entities who prepare financial statements in accordance with the Government Financial Reporting Manual (FReM) Published on: 26 Mar 2025 Insight Financial audit guidance Private finance for infrastructure Published on: 25 Mar 2025 Insight Lessons learned Private finance Governance and decision‑making on mega‑projects Published on: 14 Mar 2025 Insight Lessons learned Project and service delivery Managing the commercial lifecycle Published on: 20 Feb 2025 Insight Good practice guides Commercial and financial management Overcoming challenges to managing risks in government Published on: 17 Feb 2025 Insight Good practice guides Risk and resilience Good practice in annual reporting Published on: 11 Feb 2025 Insight Good practice guides Accountability and oversight Estimating and reporting fraud and error in annual reports and accounts Published on: 6 Feb 2025 Insight Good practice guides Fraud and error Innovation key to unlocking gains in productivity and resilience Published on: 4 Feb 2025 Insight Opinion Efficiency and savings Financial management in government: monitoring and forecasting Published on: 21 Jan 2025 Insight Good practice guides Commercial and financial management Search all insights
