Showing 1121 - 1140 of 2699 results

  1. Assurance for major projects

    Report Value for money

    Published on:

    Significant changes have been made to the assurance system for major projects but Government needs to do more as the system is not yet ‘built to last’.

  2. Governance Statements (previously Statement on Internal Control)

    Report

    Published on:

    To assist those responsible for producing Governance Statements, we have prepared a Fact Sheet which summarises guidance provided in Managing Public Money and advises that the good practice messages from earlier NAO guidance on the Statement on Internal Control remain relevant.

  4. Financial management in the Home Office

    Report Value for money

    Published on:

    The Home Office has improved the financial management of its core business but strengths at the centre are not being demonstrated in its ‘change programmes’.

  5. Implementing transparency

    Report Value for money

    Published on:

    Better access to public information can improve accountability and service delivery. Government needs a firm grasp of whether that potential is being realised.

  6. Review: The NAO’s work on local delivery

    Report Value for money

    Published on:

    This briefing draws out findings from 46 NAO reports since 2008-09 that are relevant to local delivery. It communicates the wide range of work we have undertaken and the main lessons that have arisen from it.

  7. The completion and sale of High Speed 1

    Report Value for money

    Published on:

    The HS1 project has delivered a high performing line, which was subsequently sold in a well-managed way. But international passenger numbers are falling far short of forecasts and the project costs exceed the value of journey time saving benefits.

  8. Immigration: The Points Based System – Student Route

    Report Value for money

    Published on:

    This system was implemented by the UK Border Agency with predictable flaws. The Agency has taken little action to prevent and detect students overstaying or working in breach of their visa conditions.

  9. The Government Procurement Card

    Report Value for money

    Published on:

    Used appropriately, GPC can be a cost-effective way for government to procure goods and services. However, there is no up to date value-for-money case quantifying the benefits of the cards. There has also been a lack of clear central guidance on when the cards are the most appropriate way to procure goods and services.

  10. Review of the Conflict Pool

    Report Value for money

    Published on:

    The Conflict Pool funds discretionary activities that support conflict prevention, stabilisation and contribute to peacekeeping overseas. It is managed by the Foreign and Commonwealth Office (FCO), the Department for International Development (DFID) and the Ministry of Defence (MOD).

  12. Managing early departures in central government

    Report Value for money

    Published on:

    Departments have acted quickly to reduce staff numbers and this should bring significant savings. To sustain these savings, and deliver long-term value for money improvements, staff numbers must stay at these reduced levels and departments must develop new ways of working.

  14. Improving the efficiency of central government office property

    Report Value for money

    Published on:

    Departments have made good progress in improving the efficiency of their office estate. However, in order to achieve the best value for money, departments should stop managing their estates in isolation from one another.

  16. Compliance checklist

    Report Value for money

    Published on:

    Our compliance checklist should help Departments and other bodies to assess where they have complied with and adhered to”Corporate Governance in Central Government Departments: Code of Good Practice 2011 (the Code)”, and to identify areas of non-compliance that need to be explained and described in their annual governance statement.

  17. HMRC The compliance and enforcement programme

    Report Value for money

    Published on:

    A major HMRC programme to improve the way it tackles evasion delivered £4.32 billion of additional tax yield, reduced staff numbers and improved compliance work. However the Department is not yet exploiting the full potential of its new systems.

  18. Child Maintenance and Enforcement Commission: cost reduction

    Report Value for money

    Published on:

    Plans by CMEC to reduce its spending are based on uncertain estimates. There is a risk that additional cuts might be needed late on in the Spending Review which could have an adverse effect on services.

  19. Equity investment in privately financed projects

    Report Value for money

    Published on:

    Equity investors have helped to deliver many public sector infrastructure projects via the Private Finance Initiative and have managed them in ways from which the public sector can learn. Against a background of limited information, evidence gathered by the National Audit Office raises concern that the public sector is paying more than it should for equity investment.

  20. Managing change in the Defence workforce

    Report Value for money

    Published on:

    The Ministry of Defence, under pressure to make rapid financial savings, is significantly reducing the size of its workforce, by over 54,000 personnel. A report today by the National Audit Office has found that these reductions are happening in advance of the Department’s fully understanding how it will operate with significantly fewer staff.