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  1. Overviews

    Our overviews give a factual overview of how an area of government, service or sector operates.

  3. Departmental Overview 2020-21: Department of Health & Social Care

    Overview Departmental overview

    Published on:

    A summary of the key information and insights that can be gained from our examinations of the Department of Health & Social Care (the Department), the NHS, and related bodies in the health sector in England over the two financial years since April 2020.

  4. Reports

    Our value for money reports provide independent and rigorous analysis on the way public money has been spent to achieve policy objectives.
    Our financial audit reports contain audit opinions on accounts across the public sector.

  5. Local government finance in the pandemic

    Report Value for money

    Published on:

    This report examines whether the government secured financial sustainability across the local authority sector during COVID-19.

  6. Local bus services in England

    Report Value for money

    Published on:

    A new NAO report examines if the Department for Transport has delivered value for money from its support to local bus services outside of London.

  8. Using data analytics to tackle fraud and error

    Report Value for money

    Published on:

    This report examines how well placed government is to seize the opportunity offered by data analytics technologies to tackle fraud and error.

  9. Private finance for infrastructure

    Insight Lessons learned

    Published on:

    The aim of this National Audit Office report is to support public bodies as they consider how to finance new public infrastructure. 

  10. Resilience to animal diseases

    Report Value for money

    Published on:

    Key public bodies are insufficiently prepared for a major animal disease outbreak and would likely struggle to cope with one, the NAO finds.

  12. Whole of Government Accounts 2023-24

    Report Financial audit

    Published on:

    The Whole of Government Accounts consolidates accounts from over 10,000 public bodies, providing an overview of the UK’s public finances.

  13. Our work

    Our reports provide independent and rigorous analysis on the way public money has been spent to achieve policy objectives. Through our audits we identify good practice and issues across government. We share our insights to make it easier for others to understand and apply the lessons from our work. Our overviews give a factual overview of how an area of government, service or sector operates.

  14. Regulating for Growth

    Work in progress

    Winter 2025/26

    This upcoming NAO study will examine whether government and regulators are aligned in their work of how regulation can contribute to growth.

  15. UK Emissions Trading Scheme

    Report Value for money

    Published on:

    This report reviews the UK Emissions Trading Scheme and its progress to date, as well as reviewing future risks and potential difficulties.

  16. Managing the commercial lifecycle

    Insight Good practice guides

    Published on:

    This good practice guidance reflects upon findings and recommendations drawn from 200 reports concerning 300 commercial arrangements that have been published over the past 20 years.

  17. DCMS’s management of its COVID-19 loan book

    Report Value for money

    Published on:

    Government has made progress in recovering COVID-era sports and culture loans, but it needs a long-term plan to manage repayments at scale.

  19. The Farming and Countryside Programme

    Report Value for money

    Published on:

    The Farming and Countryside Programme aims to reform English farming. The stakes are high for food production, farm viability and the environment.

  20. Maintaining public service facilities

    Report Value for money

    Published on:

    The public spending watchdog has estimated that the government’s maintenance backlog is at least £49 billion.