Guidance and information for auditors
To support local auditors in their work and facilitate consistency of approach between auditors of the same types of entity, we maintain a series of Auditor Guidance Notes (AGNs).
To support local auditors in their work and facilitate consistency of approach between auditors of the same types of entity, we maintain a series of Auditor Guidance Notes (AGNs).
The Better Care Fund is an innovative idea but the quality of early preparation and planning did not match the scale of the ambition. Current plans forecast £314m of savings for the NHS rather than the £1 billion in early planning assumptions.
The provision of adequate adult social care poses a significant public service challenge. Demand for care is rising while public spending is falling.
Improvements have been made to the running of the Regional Growth Fund, but there is still a significant amount of public money to allocate through the Fund.
Two government programmes aiming to help families with multiple challenges, such as unemployment and anti-social behaviour, are starting to provide benefits but considerable challenges remain.
The NAO strategy 2014-15 to 2016-17 sets out how our public audit perspective will help Parliament hold government to account and improve public services.
The NAO believes a review of the New Homes Bonus scheme is essential to ensure the Department understands the substantial financial risks to local authorities.
Amyas Morse, the Comptroller and Auditor General, has qualified his audit opinion in respect of two years of financial statements for Firebuy Ltd, covering 2010-11 and the short period in 2011-12 up to the closure of the company in July 2011.
Our financial audit reports contain audit opinions on accounts across the public sector.
The Programme launch has been successful, however key risks remain such as the planned delivery of new homes towards the end of the programme period.
Significant changes have been made to the assurance system for major projects but Government needs to do more as the system is not yet ‘built to last’.
Better access to public information can improve accountability and service delivery. Government needs a firm grasp of whether that potential is being realised.
The NAO Strategy 2012-13 to 2014-15 sets out how we will apply the unique perspective of public audit to help Parliament and government drive lasting improvement in public services.
This guide provides practical advice on how to plan for and manage the decommissioning of public services delivered by civil society organisations (CSOs) and maintain value for money while doing so.
The project to replace the 46 Fire and Rescue Services’ local control rooms across England with nine purpose-built regional control centres linked by a new IT system has been a comprehensive failure, according to the National Audit Office. The Department for Communities and Local Government acted to cut its losses by terminating the contract in […]
More could be done to manage the risk of a reduction in the value of EU funds to the UK in the event of a depreciation in the euro.
The use of PFI by local authorities to improve housing, usually in areas with a high need for housing and where stock condition is particularly poor, has had a measure of success. However, risks to value for money of the programme have not been managed.
With projected demand falling and costs of carriages rising, there are risks to value for money from plans to increase capacity on the rail network.
It is estimated that over a million social homes have been improved by the Department for Communities and Local Government’s Decent Homes Programme, which aims to improve the condition of homes for social housing tenants. The Department has also provided funding to improve conditions for vulnerable households in private sector accommodation. But the National Audit Office […]
A report today from the National Audit Office summarises the results of the European Court of Auditors’ examination of the European Union’s accounts for 2007 and progress on the range of initiatives taken forward by the Commission and Member States. For the first time the Court provided a positive Statement of Assurance, without qualification, on […]