Search results for 'Accountability and oversight'

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  1. Central oversight of arm’s-length bodies

    Report Value for money

    Published on:

    This report focuses on the role of the centre of government in supporting government departments’ oversight of arm’s-length bodies.

  2. HM Revenue & Customs 2020-21 Accounts

    Report Financial audit

    Published on:

    Gareth Davies, the Comptroller and Auditor General of the National Audit Office, has reported on the 2020-21 accounts of HM Revenue & Customs.

  3. Financial management in government: insights and good practice

    Work in progress

    Autumn 2025

    The Financial and Risk Management insights team are producing a series of guides aimed at senior finance decision-makers across all of our audited bodies. Our guides will showcase strategic-level insights outlining areas where good financial management can unlock greater efficiency and resilience, as well as practical ways organisations can make improvements.

  5. Good practice guidance: Fraud and Error

    Insight Good practice guides

    Published on:

    This guide uses the NAO’s insights to show what can be done to counter the risk of fraud and error.

  6. A short guide to the Electoral Commission

    Overview Short guide

    Published on:

    The NAO is publishing a suite of short guides for the new Parliament, one for each government department and a selection of cross-government issues, to assist House of Commons select committees and members of Parliament.

  7. Local auditor reporting application

    Report Interactive visualisation

    Published on:

    Background The local auditor reporting application presents the opinions of local auditors on local public bodies’ financial statements and conclusions on whether they have proper arrangements in place to secure value for money. The data is presented through an interactive map which allows users to explore auditor reporting for nine different types of local body […]

  9. Round-up for Audit Committees

    Insight Good practice guides

    Published on:

    This interactive round-up of NAO publications is intended to help Audit Committees, Boards and other users by outlining the latest NAO resources for governance and oversight, risk management and strategic management issues. It also sets out how to keep in touch with NAO insight on specific issues and/or sectors.

  11. Reducing modern slavery

    Report Value for money

    Published on:

    Until the government is able to establish effective oversight of the modern slavery system as a whole, it will not be able to significantly reduce the prevalence of modern slavery or show that it is achieving value for money.

  12. Follow-up on alternative higher education providers

    Report Value for money

    Published on:

    The Department is exerting stronger oversight and sanctioning under-performing providers but there remain issues to resolve, such as more timely identification of underperformance and ineligible payments.

  13. Care Quality Commission regulating health and social care

    Report Value for money

    Published on:

    Although the Commission has improved as an organisation, it needs to overcome some persistent issues with the timeliness of some of its regulation activities if it is to sustain further improvement.

  14. Report on the funding and governance of Broken Rainbow

    Report Value for money

    Published on:

    This NAO report looks into the funding and oversight of the charity Broken Rainbow. Broken Rainbow provided support to lesbian, gay, bisexual and transgender victims and perpetrators of domestic violence. The charity received most of its funding through grants, principally from the Home Office.

  16. Managing the welfare cap

    Report Value for money

    Published on:

    The welfare cap is encouraging a greater understanding of spending on some benefits and tax credits across government, but it is important that processes for managing the cap are reliable.

  17. Accountability to Parliament for taxpayers’ money

    Insight Good practice guides

    Published on:

    The incentives on government Accounting Officers to prioritise value for money are weak compared to those associated with the day-to-day job of satisfying Ministers.