Measuring and reporting public sector greenhouse gas emissions
Published on:This report examines if government is achieving its ambition for the public sector to be a leader in decarbonising its activities.
Search results for 'sector'
Showing 301 - 320 of 856 results
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Building the capacity of the Third Sector
Published on:A National Audit Office report has concluded that two programmes aimed at building capacity in the third sector have had a positive impact on frontline third sector organisations but have not yet demonstrated value for money. Both have suffered from administrative weaknesses and a lack of initial targets against which the effectiveness of the programmes […]
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Using data analytics to tackle fraud and error could save government billions
Published on:Data analytics are a vital tool to tackle fraud and error, but savings so far have been modest compared to the amount potentially achievable.
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Investigation into government’s management of the Business Appointment Rules
Published on:The Cabinet Office is responsible for the Business Appointment Rules, but has not published any guidelines, and has no oversight of departmental compliance.
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Government can release resources and improve accountability by tailoring governance and audit requirements for small public bodies
Published on:Government can release resources and improve accountability by tailoring governance and audit requirements for small public bodies.
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Step change needed in government financial management, NAO head to say in annual speech
Published on:Gareth Davies, head of the NAO, will deliver his annual speech in Parliament to MPs and civil servants on 10 February 2026.
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NAO Annual Report and Accounts 2021-22
Published on:The NAO Annual Report and Accounts 2021-22 provides details about our work and performance.
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Equity investment in privately financed projects
Published on:Equity investors have helped to deliver many public sector infrastructure projects via the Private Finance Initiative and have managed them in ways from which the public sector can learn. Against a background of limited information, evidence gathered by the National Audit Office raises concern that the public sector is paying more than it should for equity investment.
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Due diligence processes for potential donations
Published on:With charities such as museums and galleries relying increasingly on donations to supplement public grant funding, this report summarises the issues faced and best-practice management of the risks associated with donations as a source of income.
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New non-executive Board member appointment
Published on:Following approval by the Public Accounts Commission we have appointed a new non-executive Board member, Alistair Conner.
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Over-optimism in government projects
Published on:Optimism bias in public sector projects is not a new phenomenon. But it is one that persists, frequently undermining projects’ value for money as time and cost are under estimated and benefits over estimated. This report uses our back catalogue to illustrate the consequences of over optimism. In doing so, we have identified some contributory factors – such as project complexity and an organisation’s culture of challenge.
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Tackling problem debt
Published on:This report aims to evaluate and conclude on HM Treasury’s overall approach to over-indebtedness.
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Planning for 100% local retention of business rates
Published on:DCLG has made good progress in its design of 100% local business rates retention but faces a challenging timescale for delivery.
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Internal Audit in Practice Case Studies
Published on:The Institute of Internal Auditors and the NAO released a set of case studies illustrating some of the key principles of effective internal auditing, taken from a range of public and private sector organisations (including British Telecom, Department for Work and Pensions, EDF etc).
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Defence Equipment and Support 2015-16 financial statements
Published on:The Comptroller and Auditor General, Amyas Morse, has for the second successive year qualified his opinion on the financial statements of Defence Equipment & Support (DE&S).
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Vulnerable consumers in regulated industries
Published on:Regulators and government need to work together better to ensure that vulnerable consumers get the support they need.
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Financial sustainability of local authorities visualisation: update
Published on:Data visualisation describing changes in English local authorities’ financial circumstances over the last decade.
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Audit Committee self-assessment checklist
Published on:The Audit Committee checklist is based on the Treasury’s Audit Committee Handbook and on feedback from staff and Audit Committees. Audit Committees can assess their performance against best practice using the checklist.
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Ensuring sufficient skilled military personnel
Published on:This report reviews whether the Ministry of Defence has an effective approach to developing the capability of its regular forces, and how it is adapting to meet the new challenges.
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The BBC’s management of strategic contracts with the private sector
Published on:The BBC Trust today (18 March 2009) published an independent report it had commissioned from the National Audit Office on the BBC’s management of its strategic contracts with the private sector. Jeremy Peat, BBC Trustee, said: “The Trust welcomes this report from the NAO into the BBC’s strategic contracts. We are pleased that the NAO […]