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.

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The NAO strategy is driven by the key issues and major changes faced by the public sector. These create the context in which we assess whether government uses resources efficiently and effectively, delivers value for money and reports comprehensively to Parliament. These issues also inform us how to target our work in areas where it will be most effective, both in evaluating efficiency and in pointing to best practice and opportunities for improvement, particularly in delivering public value and improving financial reporting.

The NAO is becoming progressively more sophisticated in building and using its skills and knowledge. But we have much further to go in understanding government’s complex and evolving challenges and the resulting changes.

Some of these changes involve us directly, including extending our responsibilities as a result of the new audit arrangements proposed for local government. The establishment of ministerial boards in central government, and the increase in centrally-funded devolved structures in education and health, have also triggered discussion about accountability that is relevant to our work. In each case, we work closely with government and Parliament, and with the Committee of Public Accounts in particular, to inform debate, always subject to our primary role of helping Parliament to hold the executive to account.

Over the last two years, the NAO has shown that it can be more cost-efficient and achieve more impact, while building strong, professional relationships with Parliament and the wider public sector. The dedication, skill and public service commitment of NAO staff has been very evident in making this happen.

Looking ahead, the NAO will match the development of complex, fast-moving public sector issues in its interventions. To do so, it will ensure that the cultural change already under way is carried through in maximising the development of our people as professionals, combining disciplines and skills in a way which delivers the full potential benefit to Parliament and to the public sector.

Professor Sir Andrew Likierman
Chairman

Amyas C E Morse
Comptroller and Auditor General

The NAO strategy is driven by the key issues and major changes faced by the public sector. These create the context in which we assess whether government uses resources efficiently and effectively, delivers value for money and reports comprehensively to Parliament. These issues also inform us how to target our work in areas where it will be most effective, both in evaluating efficiency and in pointing to best practice and opportunities for improvement, particularly in delivering public value and improving financial reporting.

The NAO is becoming progressively more sophisticated in building and using its skills and knowledge. But we have much further to go in understanding government’s complex and evolving challenges and the resulting changes.

Some of these changes involve us directly, including extending our responsibilities as a result of the new audit arrangements proposed for local government. The establishment of ministerial boards in central government, and the increase in centrally-funded devolved structures in education and health, have also triggered discussion about accountability that is relevant to our work. In each case, we work closely with government and Parliament, and with the Committee of Public Accounts in particular, to inform debate, always subject to our primary role of helping Parliament to hold the executive to account.

Over the last two years, the NAO has shown that it can be more cost-efficient and achieve more impact, while building strong, professional relationships with Parliament and the wider public sector. The dedication, skill and public service commitment of NAO staff has been very evident in making this happen.

Looking ahead, the NAO will match the development of complex, fast-moving public sector issues in its interventions. To do so, it will ensure that the cultural change already under way is carried through in maximising the development of our people as professionals, combining disciplines and skills in a way which delivers the full potential benefit to Parliament and to the public sector.

Professor Sir Andrew Likierman
Chairman|The NAO strategy is driven by the key issues and major changes faced by the public sector. These create the context in which we assess whether government uses resources efficiently and effectively, delivers value for money and reports comprehensively to Parliament. These issues also inform us how to target our work in areas where it will be most effective, both in evaluating efficiency and in pointing to best practice and opportunities for improvement, particularly in delivering public value and improving financial reporting.

The NAO is becoming progressively more sophisticated in building and using its skills and knowledge. But we have much further to go in understanding government’s complex and evolving challenges and the resulting changes.

Some of these changes involve us directly, including extending our responsibilities as a result of the new audit arrangements proposed for local government. The establishment of ministerial boards in central government, and the increase in centrally-funded devolved structures in education and health, have also triggered discussion about accountability that is relevant to our work. In each case, we work closely with government and Parliament, and with the Committee of Public Accounts in particular, to inform debate, always subject to our primary role of helping Parliament to hold the executive to account.

Over the last two years, the NAO has shown that it can be more cost-efficient and achieve more impact, while building strong, professional relationships with Parliament and the wider public sector. The dedication, skill and public service commitment of NAO staff has been very evident in making this happen.

Looking ahead, the NAO will match the development of complex, fast-moving public sector issues in its interventions. To do so, it will ensure that the cultural change already under way is carried through in maximising the development of our people as professionals, combining disciplines and skills in a way which delivers the full potential benefit to Parliament and to the public sector.

Professor Sir Andrew Likierman
Chairman|The NAO strategy is driven by the key issues and major changes faced by the public sector. These create the context in which we assess whether government uses resources efficiently and effectively, delivers value for money and reports comprehensively to Parliament. These issues also inform us how to target our work in areas where it will be most effective, both in evaluating efficiency and in pointing to best practice and opportunities for improvement, particularly in delivering public value and improving financial reporting.

The NAO is becoming progressively more sophisticated in building and using its skills and knowledge. But we have much further to go in understanding government’s complex and evolving challenges and the resulting changes.

Some of these changes involve us directly, including extending our responsibilities as a result of the new audit arrangements proposed for local government. The establishment of ministerial boards in central government, and the increase in centrally-funded devolved structures in education and health, have also triggered discussion about accountability that is relevant to our work. In each case, we work closely with government and Parliament, and with the Committee of Public Accounts in particular, to inform debate, always subject to our primary role of helping Parliament to hold the executive to account.

Over the last two years, the NAO has shown that it can be more cost-efficient and achieve more impact, while building strong, professional relationships with Parliament and the wider public sector. The dedication, skill and public service commitment of NAO staff has been very evident in making this happen.

Looking ahead, the NAO will match the development of complex, fast-moving public sector issues in its interventions. To do so, it will ensure that the cultural change already under way is carried through in maximising the development of our people as professionals, combining disciplines and skills in a way which delivers the full potential benefit to Parliament and to the public sector.

Professor Sir Andrew Likierman
Chairman

Amyas C E Morse Comptroller and Auditor General|Amyas C E Morse Comptroller and Auditor General|Amyas C E Morse Comptroller and Auditor General

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