We are experts on the government’s commercial work, regulation and contract management.
Commercial and regulatory arrangements are central to policies and programmes right across central and local government.
The public sector now buys in more than it spends itself on delivering services, buys increasingly complex things in increasingly complex ways, and regulates large areas of private sector spending.
Our audits have shown government:
- how it can improve its commercial and regulatory capability;
- the value of managing its contracts well; and
- how to regulate effectively, through reporting on individual programmes and regulatory interventions.
The reports, frameworks and guidance on this page contain advice and tools to support commercial work, regulation and contract management.
An interactive publication drawing on our audits of government contracts.
A summary of commercial management across government, including advice for assessing future commercial management.
An overview of regulation across government departments.
Why regulation is needed, how much it costs, and what to look out for.
Work in progress
Opinion and comment
How to get contracts right, and advice on what to do if they go wrong.
How government can address the challenges of using markets to deliver public services, including consumer protection and regulation.
The types of consumer detriment, who’s responsible for protecting consumers, and what all this means for consumers.
Matthew has recently returned to the NAO to lead our Commercial hub, having previously led our corporate finance value for money practice.
His private sector career spans audit, valuations, investment banking, and consultancy, and he has advised clients in various international jurisdictions. He has corporate governance experience as a senior independent non-executive director and audit & risk committee chair.
Matthew also has extensive experience of competition and economic regulation, having delivered a wide range of regulatory functions and engaged with government and commercial counterparties across many industries including financial services, energy, water and defence.
Matthew is professionally qualified in accounting and corporate finance and a member of several professional and membership bodies.
Charles leads the team who examine delivery of public policy through regulation, and is our strategic lead on financial analysis. He is a qualified chartered accountant with extensive experience of working in the public sector and international agencies. His work covers a wide area of public sector activity, with recently evaluations including consumer protection issues such as protecting vulnerable consumers and measuring regulatory performance.
Joshua leads our value for money work in relation to the Department for Work and Pensions, and supports our Commercial hub in relation to cross government reviews of contracted-out services and commercial capability, use of our audit rights into government contractors and coordinating our work in commercial issues across the office. He has been at the NAO since 2002.