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  1. Achieving net zero

    Report Value for money

    Published on:

    This report applies experience from auditing cross-government challenges to highlight the risks government needs to manage to achieve net zero.

  3. Spending Review 2015

    Report Value for money

    Published on:

    There have been improvements in the way government plans and manages public sector activity, but the NAO does not consider that there exists a coherent, enduring framework for planning and management.

    This report is published alongside ‘Government’s management of its performance: progress with single departmental plans’.

  7. Commercial strategy needs to be joined up to achieve best value

    Insight Opinion

    Published on:

    Last December, the government published a Green Paper on Transforming Public Procurement. It stressed that investments should be subject to consideration of the public good, including supporting national priorities. It discussed leveraging commercial activity to achieve social and environmental value. For our good practice guidance for managing the commercial lifecycle, we examined similar opportunities and […]

  9. Capability is for contract life, not just for procurement

    Insight Opinion

    Published on:

    The NAO’s work includes looking at a huge range of government activities, and the setting up and managing of commercial arrangements are central to many of them. This became very clear when looking back at twenty years of our work auditing government’s spending and reporting on its value for money for taxpayers. Over this time, […]

  10. British Business Bank

    Report Value for money

    Published on:

    This report examines whether the British Business Bank is improving access to finance for small and medium-sized enterprises.

  11. NAO Interactive Data Visualisation on PFI contract expiry – survey results

    Report Interactive visualisation

    Published on:

    Last updated – 28 May 2020 Introduction to the topic This online publication provides results of a survey we conducted with public sector authorities (authorities) and which forms part of the evidence base of the NAO’s report on Managing PFI assets and services as contracts end. This report provides information on how public authorities manage […]

  13. Our history

    The National Audit Office has existed in its present form since 1983. A public audit function for central government within the UK has a much longer history.

  14. Supporting better value in public procurement

    Insight Opinion

    Published on:

    The NAO’s good practice guide for managing the commercial lifecycle The government’s response to the COVID-19 global pandemic has drawn renewed, and possibly unprecedented, attention to public procurement and commercial practice in government. Our aim at the NAO is to provide an independent and evidence-based perspective, on how public authorities can achieve better outcomes and value […]

  16. Central oversight of arm’s-length bodies

    Report Value for money

    Published on:

    This report focuses on the role of the centre of government in supporting government departments’ oversight of arm’s-length bodies.