Private finance for infrastructure
Published on:The aim of this National Audit Office report is to support public bodies as they consider how to finance new public infrastructure.
Search results for 'Commercial and financial management'
Showing 1 - 20 of 640 results
-
-
Financial management of fees and charges
Summer 2025This study will examine how effectively government applies good financial management practices and adheres to HM Treasury’s Managing Public Money – the key guidance for charges.
-
Managing the commercial lifecycle
Published on: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.
-
Estimating and reporting fraud and error in annual reports and accounts
Published on: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 […]
-
Innovation key to unlocking gains in productivity and resilience
Published on: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.
-
Efficiency in government procurement of common goods and services
Published on:Public sector bodies could avoid £500 million in costs over five years if they improve how they procure common goods and services.
-
Improving local areas through developer funding
Summer 2025This upcoming NAO report will examine whether MHCLG is overseeing a system of developer contributions that delivers the intended benefits.
-
Financial management in government: allocating resources
Published on: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 […]
-
Financial management in government: monitoring and forecasting
Published on: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’s approach to technology suppliers: addressing the challenges
Published on:Government can save significant sums of time and money by improving how it engages with technology suppliers.
-
NHS financial management and sustainability 2024
Published on:Examining how the NHS can manage its current operations within the financial resources it has, while progressing its long-term goals
-
Cabinet Office functional savings
Published on:The Cabinet Office reports efficiency savings across shared government functions, but they could implement a more robust approach.
-
Good practice in annual reporting
Published on:This interactive guide sets out good practice principles for annual reporting with examples from public sector organisations.
-
A planning and spending framework that enables long-term value for money
Published on:We have drawn on our published work, programme of consultation, and collaboration with officials and stakeholders to provide useful insights.
-
Competition in public procurement: lessons learned
Published on:This report examines whether government has mechanisms in place to understand and encourage competition in public procurement, and how government departments can make their use of competition more effective.
-
Managing government borrowing
Published on:The environment for government borrowing has become more challenging in recent years – requiring sustained focus from government.
-
Financial management in government: strategic planning and budgeting
Published on:Our good practice guide outlines how to plan strategically and realistically to align strategy and planning, address optimism bias, and deal with risk and uncertainty.
-
Improving productivity could release tens of billions for government priorities
Published on:In his annual speech in Parliament, Gareth Davies, head of the NAO, said government can provide people with better public services despite the challenging fiscal backdrop.
-
NHS Supply Chain and efficiencies in procurement
Published on:The NHS is not making the most of its spending power to save money in purchasing medical equipment and consumables.
-
Guide to corporate finance in the public sector
Published on:This guide addresses the complex topic of corporate finance in the public sector and includes key questions to ask when scrutinising corporate finance activities.