Showing 101 - 120 of 175 results

  1. Major programmes – what are we learning?

    Insight Opinion

    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 […]

  2. Cloud services: asking the right questions

    Insight Opinion

    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 […]

  3. Challenges in using data across government

    Insight Good practice guides

    Published on:

    This report draws together our experience of the main challenges and barriers to better use of data across government.

  4. Getting contracts right and responding if they go wrong

    Insight Opinion

    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 […]

  5. Framework to review programmes

    Insight Good practice guides

    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 […]

  6. Local government in 2019: a pivotal year

    Insight Opinion

    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 […]

  7. Survival guide to challenging costs in major projects

    Insight Good practice guides

    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.

  8. Transformation guidance for audit committees

    Insight Good practice guides

    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.

  9. Jobcentre journey time model

    Insight Audit methodology

    Published on:

    This paper sets out how we created the interactive data visualisation of our jobcentre journey time model.

  10. Contract management – challenges and consequences

    Insight Opinion

    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 […]

  11. Cross-government funding of research and development

    Insight Good practice guides

    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.

  12. Short guide for Environmental protection and sustainability

    Insight Good practice guides

    Published on:

    The NAO is publishing a suite of short guides for the new Parliament, one for each government department and a selection of cross-government issues, to assist House of Commons select committees and members of Parliament.

  13. Managing conflicts of interest and keeping public trust

    Insight Opinion

    Published on:

    High profile incidents remind individuals and organisations just how important it is to manage potential conflicts of interest. In March 2017, the Court of the Bank of England commissioned a review of the institution’s approach to managing conflicts of interest. The review was prompted by the resignation of Charlotte Hogg who had been Deputy Governor […]

  14. Due diligence processes for potential donations

    Insight Good practice guides

    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.