Search results for 'Commercial and financial management'

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  1. Conflicts of interest

    Insight Good practice guides

    Published on:

    This report outlines the importance of recognising and adequately managing conflicts of interest.

  2. 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.

  3. 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.

  4. The economic regulation of the water sector

    Report Value for money

    Published on:

    Since privatisation, Ofwat and Defra have overseen major improvements in water quality and service quality. Customers have seen a marked rise in bills but not the benefits of companies’ unexpected financial gains.

  5. Strategic flood risk management

    Report Value for money

    Published on:

    The Environment Agency has improved the cost effectiveness and prioritization of its flood risk spending but current spending is insufficient to meet many flood defence maintenance needs.

  6. Progress with preparations for High Speed 2

    Report Value for money

    Published on:

    HS2 is a large, complex and ambitious programme which is facing cost and time pressures. The unrealistic timetable set for HS2 Ltd by the Department means they are not as ready to deliver as they hoped to be at this point.

  7. Progress on public bodies reform

    Report Value for money

    Published on:

    The Public Bodies Reform Programme is making good progress in abolishing or merging public bodies and reducing their costs, but triennial reviews of remaining bodies need to be much more effective.

  8. Local government new burdens

    Report Value for money

    Published on:

    The Department for Communities and Local Government has taken steps since November 2014 to improve its understanding of new burdens on local authorities.

  11. NHS financial management and sustainability 2014

    Report Value for money

    Published on:

    Financial risk is increasing in NHS trusts and foundation trusts. Those in severe financial difficulty continue to rely on cash support from the Department of Health.

  12. UK Guarantees scheme for infrastructure

    Report Value for money

    Published on:

    Under the Scheme, the Treasury guarantees that lenders to infrastructure projects will be repaid in full and on time, irrespective of project performance. The NAO is calling for the Treasury to be rigorous and objective in assessing whether the guarantees, which transfer risk to the public sector, are genuinely needed.

  15. Reforming defence acquisition

    Report Value for money

    Published on:

    MOD has made good progress stabilising the equipment programme but needs to set out how a bespoke trading entity will transform Defence Equipment and Support (DE&S) into the leading defence acquisition organisation by 2017.

  16. Delivering value and accountability – CIMA and NAO expert panel report

    Insight Good practice guides

    Published on:

    Fiscal pressure on government departments is set to continue through the next Parliament, with citizen expectations continuing to rise. With the ‘more for less’ challenge continuing indefinitely and an increasingly complex public sector landscape, a strong and integrated finance function across government is crucial.

  17. Review of the VFM assessment process for PFI

    Report Value for money

    Published on:

    The Treasury Committee asked the National Audit Office to undertake an analysis of the VFM assessment process and model for PFI. The assessment process combines a quantitative and qualitative approach to VFM appraisal. Our review focused, primarily, on the use of the financial model in the VFM assessment process and was submitted to the Treasury Committee as part of their inquiry into PF2.

  18. Our enquiries into Civil Service Learning’s contract with Capita

    Report Value for money

    Published on:

    The National Audit Office has today published its findings on the Civil Service Learning contract with Capita Business Services Ltd (Capita). The NAO’s enquiries address specific concerns from several people who raised different but overlapping concerns about the operation of the contract.

  19. Disposal of public land for new homes

    Report Value for money

    Published on:

    A programme to sell enough government land by March 2015 to build a potential 100,000 homes did not collect information on the amount of money raised or how many homes have actually been built. In future land sales, responsibility for monitoring what happens to land after disposal should be made clear.

  20. Progress on the Sellafield site: an update

    Report Value for money

    Published on:

    The NAO has today published an update for the Public Accounts Committee, detailing developments in the management of the Sellafield site, the UK’s largest and most hazardous nuclear site, and the extent to which progress has been made in decommissioning and cleaning it up.