This impacts case study shows how a combination of a more collaborative approach between NAO and Home Office enabled a less expensive and more efficient audit and earlier certification.

It is one example of financial or non-financial benefits realised in 2014 as a result of our involvement, all of which are set out in our interactive PDF.

Impacts case study

We certified the 2013-14 Home Office group accounts almost three weeks earlier than the 2012-13 accounts.

What are impacts?

The earlier certification of the accounts meant that less Home Office and NAO staff time was spent on the audit in a period of considerable change in the Home Office finance function, and Parliament (and the public) had more timely financial information on the department’s activities. We were also able to reduce our audit fees compared with those of 2013‑14 by taking a more efficient approach and cutting out unnecessary work. It was a combination of our more efficient and collaborative approach and management’s positive engagement with the audit that enabled the earlier certification.

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