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  1. Resetting major programmes

    Insight Lessons learned

    Published on:

    This report uses our experience of auditing programmes to draw together insights to help decision-makers determine whether they should reset a programme and how to increase the chances of a reset succeeding.

  2. NAO Transparency Report 2025-26

    Corporate information

    Published on:

    We publish an annual Transparency Report on our audit quality. The report includes findings from external and internal inspection reviews of our audits. It gives details on the quality of all our audit work.

  3. Evaluating the government balance sheet: borrowing

    Report Value for money

    Published on:

    Public and private borrowing are high, kept affordable by record low interest rates, and quantitative easing continues ten years after the crisis it responded to.

  4. Investigation into Just Solutions International

    Report Value for money

    Published on:

    There was an estimated net loss of £1.1m when Just Solutions International, the commercial arm of the National Offender Management Service, set up to sell consultancy advice abroad, was closed in September 2015.

  7. Guide to corporate finance in the public sector

    Insight Good practice guides

    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.

  8. Responding to crises

    Report Value for money

    Published on:

    The Department for International Development’s spending on humanitarian interventions has almost trebled between 2010-11 and 2014-15 to more than £1 billion per year, rising as a share of its total budget from 6% to 14%.

  10. About us

    The National Audit Office (NAO) is the UK’s independent public spending watchdog. We support Parliament in holding government to account and we help improve public services through our high-quality audits.

  11. The Customs Declaration Service

    Report Value for money

    Published on:

    HMRC has made progress in developing the new customs system, which was part of its existing programme, but it may need to be ready much earlier than originally planned if there is no agreement extending timescales on the transition to any new customs arrangements

  13. Ministry of Justice Accounts 2024-25

    Report Financial audit

    Published on:

    The C&AG has issued a clean audit opinion, providing assurance to Parliament on MoJ’s 2024-25 financial statements.

  18. BBC Group Accounts 2024-25

    Report Financial audit

    Published on:

    The C&AG has issued a clean audit opinion, providing assurance to Parliament on BBC Group’s 2024-25 financial statements.