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 645 results
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Government’s use of external consultants
Published on:In this report we share lessons to help the government maximise the value it achieves from its use of consultants.
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Financial management of fees and charges
Published on:This report considers how effectively government bodies financially manage fees and charges for certain services.
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Using consultants in government
Published on:This guide focuses on how to maximise value, common pitfalls to avoid and questions to consider when planning and managing the use of consultants.
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Investigation into government’s intervention in British Steel’s Scunthorpe site
Spring 2026This upcoming National Audit Office (NAO) investigation will examine the government’s 2025 intervention in British Steel’s Scunthorpe site.
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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.
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Financial audit insights 2025
Winter 2025/26The report will show the impact and value of our financial audit work, and highlight areas of emerging importance for government to focus on.
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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 […]
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Improving government’s productivity through better cost information
Published on:Government departments often lack insight into what drives cost in individual activities that make up an overall end-to-end service.
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Improving local areas through developer funding
Published on:This report assesses whether MHCLG is overseeing an effective system of developer contributions that delivers the intended benefits.
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Financial management in government: reporting for decision-making
Published on:This guide is for finance leaders in government departments and other public bodies. It sets out insights and good practice on how information can be reported to make better financial management decisions.
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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.
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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.
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Financial resilience of DCMS-sponsored museums and galleries
Spring 2026This report will examine whether DCMS’s sponsored museums and galleries have adequate arrangements in place to ensure financial resilience.
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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 […]
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Cabinet Office functional savings
Published on:The Cabinet Office reports efficiency savings across shared government functions, but they could implement a more robust approach.
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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.
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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 […]
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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
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Good practice in annual reporting
Published on:This interactive guide sets out good practice principles for annual reporting with examples from public sector organisations.