This paper sets out how we created look-up files to map between different commissioning geographies. This enabled us, for example, to estimate overall health funding at an area-level despite the different geographical bases of the various commissioners. We provide links to these look-up files.
This report outlines the importance of recognising and adequately managing conflicts of interest.
Fiscal pressure on government departments is set to continue through the next Parliament, with citizen expectations continuing to rise. With the ‘more for less’ challenge continuing indefinitely and an increasingly complex public sector landscape, a strong and integrated finance function across government is crucial.
Our new guide is aimed at helping non-accountant readers of government’s accounts understand better what is being reported in them and what it means.
Inadequate forecasting is an entrenched problem for government departments, leading to poor value for money and increased costs for the taxpayer.
This report provides the context around whistleblowing and examines the procedures in place for whistleblowing within government departments.
The National Audit Office outlines eight principles that the government needs to consider if it is to achieve value for money when deciding prices in markets for public services.
Treasury expects all departments to evaluate the ex post impacts and costs of all their interventions, including spending, taxation and regulation. This activity should provide valuable information on the cost-effectiveness of government interventions, for the purposes of accountability and to learn lessons to improve current and future policies.
Optimism bias in public sector projects is not a new phenomenon. But it is one that persists, frequently undermining projects’ value for money as time and cost are under estimated and benefits over estimated. This report uses our back catalogue to illustrate the consequences of over optimism. In doing so, we have identified some contributory factors – such as project complexity and an organisation’s culture of challenge.
The National Audit Office and Her Majesty’s Inspectorate of Constabulary have jointly produced a practical guide on procuring and managing partnerships with the private sector.
The Treasury published an updated version of the Audit and Risk Assurance Committee Handbook in April 2013. We have produced a fact sheet signposting the main developments in the new Handbook.
Our “Fact Sheet: Governance Statements: good practice observations from our audits”, highlights the key messages and good practice we identified from our work. Organisations can use our good practice observations to help support better governance and more transparent reporting in their Governance Statements.
The National Audit Office outlines ten principles that the government needs to consider if it is to achieve value for money when using markets to deliver public services.
2nd edition 2012
Boards can assess the financial management information reported to them against best practice using the guide.
2nd edition, January 2012
We have pulled together practical top tips for Audit Committees from the good practice shared in facilitated, syndicated-based workshops in the past and from other meetings with non-executive directors.
In this guide we highlight National Audit Office reports which illustrate the different approaches departments take to initiating projects. We show how they develop a realistic understanding of the risks, benefits and deliverability of projects.
We have reported regularly through our Value for Money audit programme that more effective risk management would enable departments to be better informed in their decisions, have a greater likelihood of meeting their aims and objectives, and help them to avoid costly mistakes.
Option appraisal is crucial to ensure Government decisions are fully informed and based on robust evidence. Appraisals can be applied at project, programme or policy levels, and have particular value when there is pressure to reduce costs while minimising effects on frontline services or the wider economy.
This paper sets out a framework for effective management of staff costs in a challenging environment of cost reduction in public services. It builds on the high level principles set out in the NAO’s short guide to structured cost reduction.
The Successful Commissioning guide is useful for all commissioners, procurement officers and managers, and grants officers who work in local authorities and local health organisations, including in primary care trusts. Third sector organisations will find the tool useful in thinking about their involvement in delivering public services.