These guides are intended for use by NAO auditors and clients, who may find them useful in the course of preparing their financial statements.
The aim of this National Audit Office report is to support public bodies as they consider how to finance new public infrastructure.
Government projects that are particularly costly, innovative, risky, complex and strategically significant need stronger governance.
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.
A guide for senior leaders and risk practitioners across government with ways to help overcome the challenges to managing risks.
This interactive guide sets out good practice principles for annual reporting with examples from public sector organisations.
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 […]
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.
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 […]
Government can save significant sums of time and money by improving how it engages with technology suppliers.
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 […]
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.
Read the key takeaways from our recent webinar or watch the recording to hear from the regulators who joined our panel.
We have drawn on our published work, programme of consultation, and collaboration with officials and stakeholders to provide useful insights.
This report identifies enablers for success in tackling the challenges government faces in its environment and climate change work.
This guide outlines cloud services and their use in government, and suggests questions to ask at assessment, implementation and management stages.
Gareth Davies uses the NAO’s insights to outline what government needs to do to make public money work harder
We have used our insights to highlight the biggest opportunities for spending public money more efficiently and effectively.
There is no central coordinated approach when government sets up new compensation schemes resulting in a relatively slow, ad-hoc approach.
The guide can support audit and risk committees and senior leaders tasked with overseeing large-scale digital change to understand the core issues.