Guide for Audit and Risk Committees on Financial Reporting and Management during COVID-19
Published on:This guide helps audit and risk committee members to examine the impacts of the COVID-19 outbreak on their organisations.
Showing 101 - 120 of 181 results
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COVID-19: What it means for the NAO
Published on:With Parliament returning yesterday, I wanted to take the opportunity to reflect on the last few extraordinary weeks and set out what it means for the National Audit Office and its work. Firstly though, on behalf of the whole NAO, I would like to pay tribute to everyone who is working so hard to see […]
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Utilising technology when working from home
Published on:COVID-19 is affecting us all. The way we live, work and socialise has changed dramatically. The National Audit Office is no different, our staff are working from home and we will also have an important role to play in reporting on the government’s response to COVID-19. We’re resharing some of our knowledge on how organisations […]
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The new Code of Audit Practice: helping local public services rise to the extraordinary challenges ahead
Published on:We all rely on local public services to be able to function in our day-to-day lives, and in these challenging times, we’re even more reliant on those services. Whether from local authorities, local NHS organisations police forces and fire and rescue organisations, to keep us safe and take care of us should we need it. […]
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What’s it like to be Chair of the NAO?
Published on:It’s difficult to believe that I have been the Chair of the NAO for nearly six years, but all good things come to an end. Because the term of office is limited by statute, I shall shortly be stepping down. In fact, the advert for my successor is now public. This has been one of […]
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Round-up for Audit Committees
Published on:This interactive round-up of NAO publications is intended to help Audit Committees, Boards and other users by outlining the latest NAO resources for governance and oversight, risk management and strategic management issues. It also sets out how to keep in touch with NAO insight on specific issues and/or sectors.
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Right data, right place, right time
Published on:Have you ever had the frustration of having to provide the same information about yourself to different government services? Have you ever had to make decisions without information about what does and doesn’t work? Data is fundamental to delivering public services, improving systems and processes, and supporting sound decisions – but accessing accurate data is […]
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Major programmes – what are we learning?
Published on:Since we first published our Framework to review programmes in 2017 there has been no let-up in NAO reports on major projects and programmes, most recently on Crossrail, the Emergency Services Network and the Stonehenge by-pass road. From the need to manage the risks of untried approaches to signs warning of unrealistic cost estimates, this […]
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Cloud services: asking the right questions
Published on:Cloud services’ can bring cost and performance benefits. But they can also bring new challenges and risks. To help leaders oversee decision-making and implementation of cloud services, we recently published ‘Guidance for audit committees on cloud services’. The magazine, Public Sector Executive, invited us to outline the issues in the article The National Audit Office’s guide […]
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Challenges in using data across government
Published on:This report draws together our experience of the main challenges and barriers to better use of data across government.
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Getting contracts right and responding if they go wrong
Published on:Billions of pounds of cost increase due to contractual change, delays introducing communication networks for our emergency services, potential strains on Army personnel – our recent reports illustrate the huge importance of getting contracts right, and what organisations need to do if they go wrong. They also reinforce the principles discussed in previous posts in […]
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Framework to review programmes
Published on:More recent version available We published an updated version of this framework in April 2021 Background Major programmes are expensive, high profile and carry great uncertainties and risks. It is not surprising that many fall short of their objectives, in terms of cost and/or outcomes. The NAO has completed about 140 reports on major projects […]
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Local government in 2019: a pivotal year
Published on:2019 will be a pivotal year for local government in England. Numerous difficult and open-ended questions need rapid resolution, at a time when government focus and capacity is directed elsewhere. Drawing on a number of our recent reports, here I explore some of the challenges facing the sector, from budget cuts and growing social care […]
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Survival guide to challenging costs in major projects
Published on:This publication outlines some of the challenges in estimating and managing costs that we have observed in our work on major projects. It offers Accounting Officers and senior decision makers some ground rules and thoughts on factors to consider when challenging costs.
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Transformation guidance for audit committees
Published on:Transformation programmes can be highly complicated and risky. This guidance assists those overseeing them by setting out questions committees should ask during set-up, delivery and live-running phases.
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Good Practice from the Excellence in Reporting in the Public Sector Award – Building Public Trust Awards
Published on:The Building Public Trust Awards recognise outstanding corporate reporting that builds trust and transparency. This interactive document illustrates a range of good practice examples across annual reports in both the public and private sector.
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Exploring the association between A&E performance and bed occupancy using Hospital Episode Statistics
Published on:This paper sets out how we used Hospital Episode Statistics (HES) to explore measures of A&E departments’ performance and, in particular, their association with measures of bed pressure.
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Jobcentre journey time model
Published on:This paper sets out how we created the interactive data visualisation of our jobcentre journey time model.
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Contract management – challenges and consequences
Published on:Establishing solid foundations early in the contract and commercial relationship lifecycle is critical for contracts to work. But this process starts long before contracts are signed. Two recent NAO reports provide insights into the importance of getting both the procurement strategy and process right. Experience has shown that not doing so can result in millions […]
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Cross-government funding of research and development
Published on:Government investment in science requires strategic vision and clear information so that it can ensure the UK is investing in the right areas. Our report is accompanied by an Evaluative Framework to guide effective cross-government coordination.