Message from the head of the NAO

Gareth Davies, Comptroller and Auditor General (C&AG), explains how the NAO supports Parliament.

Who we are

The National Audit Office (NAO) is the UK’s independent public spending watchdog.

  • We support Parliament in holding government to account for the money it spends.
  • We help improve public services through our high-quality audits.

We are accountable to Parliament and are independent of the government and the civil service. The Comptroller and Auditor General (C&AG), Gareth Davies, leads the NAO and is an officer of the House of Commons. The C&AG makes an annual speech in Parliament to MPs and civil servants.

Read more about the C&AG and governance of the NAO.

What we do

We publish reports:

  • on the annual accounts of government departments and their agencies
  • on the value for money of government spending
  • to establish the facts where there are concerns about public spending

We do not question government policy objectives. We look at how government has spent money delivering those policies and if that money has been used in the best way to achieve the intended outcome.

Select committees of both Houses of Parliament use our work to scrutinise public spending and the implementation of government policy. The Public Accounts Committee (PAC) takes evidence from senior government officials relating to many of our reports. PAC usually publishes its own report and recommendations which the government must respond to publicly.

How we support Parliament

We show how taxpayers money is spent. We audit over £1 trillion of government spending across 400+ public bodies. We can help you understand what the money goes on and whether it is being spent as Parliament intended.

We explain how government works. We publish overviews of government departments. We show how they’re structured and where they spend their money, and detail the risks, issues and major projects to keep an eye on.

We examine if government is achieving value for money. We investigate government projects and services to see if they are delivering effectively. Whether it’s the NHS, tax reliefs, border control or HS2, our reports show whether taxpayers are getting value for money.

We provide insight into how government can improve. We draw the learning from all our public sector audit work together into insights and good practice guides to help government learn how to deliver better.

How we can help Parliamentarians and staff

We offer free, expert, and impartial advice to help MPs, peers and staff in their Parliamentary and constituency duties. Parliamentarians can:

  • request a personal briefing on our work and reports
  • receive embargoed copies of our reports
  • raise concerns with us about value for money
  • learn how to scrutinise departments’ annual reports and accounts

Contact the Parliamentary Relations team via:

Our work

  • Reports – Reviews of public spending and how well government is delivering
  • Insights – Learning and best practice to help people across government and the wider public sector
  • Overviews – Factual overviews of government departments, sectors and services
  • Work in progress – Our schedule of future publications
  • Briefings – Background information and factual analysis to support Select Committees

Keep up to date with our work: