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  1. Air Quality

    Report Value for money

    Published on:

    This National Audit Office briefing gives an overview of government’s approach to improving air quality in the UK. It has been prepared in support of a joint inquiry by the Environmental Audit Committee (EAC), the Environment, Food and Rural Affairs (EFRA) Committee, the Health Committee and the Transport Committee. It examines why air quality matters; the UK’s plan for improving air quality; and risks and success factors for delivery of government’s air quality plans.

    16 November 2017

  2. Helping your Audit Committee to add value

    Insight Good practice guides

    Published on:

    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.

  3. 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 […]

  4. Sustainability reporting in central government: An update

    Report Value for money

    Published on:

    This briefing, prepared for the Environmental Audit Committee, provides an update on the quality of sustainability reporting by central government departments. It includes a review of current and planned requirements.

  5. NHS financial management and sustainability 2015

    Report Value for money

    Published on:

    This briefing on the NHS and sustainability in England has been prepared for the Environmental Audit Committee. It focuses on identifying potential good practice, opportunities and challenges and draws on the NAO’s good practice criteria.

  6. Environmental Sustainability Overview

    Report Value for money

    Published on:

    This report examines how far the Ministry of Defence has embedded environmental sustainability in estate management, procurement, governance and policy-making.

  10. The Statement on Internal Control: A Guide for Audit Committees

    Report Value for money

    Published on:

    The Statement on Internal Control (SIC) is a public accountability document that describes the effectiveness of internal controls in an organisation and is personally signed by the Accounting Officer.

  11. Utilising technology when working from home

    Insight Opinion

    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 […]

  12. Managing conflicts of interest: good practice

    Insight Good practice guides

    Published on:

    Our guide shows how government can help public bodies put in place the right measures to properly manage conflicts of interest – for the benefit of both staff and taxpayers.

  13. Departmental Sustainability Overview: Home Office

    Overview Departmental overview

    Published on:

    This briefing responds to a request from the Environmental Audit Committee to review sustainability at the Home Office. It follows a similar format to our report on sustainability at the Department for Business Innovation and Skills and thus covers all aspects of the Department’s activities: governance, policy, operations and procurement.

  14. The packaging recycling obligations

    Report Value for money

    Published on:

    This report identifies lessons from the management and performance of the packaging recycling obligation system.

  16. Fact Sheet: Whole of Government Accounts

    Report Value for money

    Published on:

    This Fact Sheet highlights areas of good practice in preparing Whole of Government Accounts returns, including what should be provided to external auditors. It may also be used by audit committees as part of their governance arrangements over financial reporting.

  17. Local government and net zero in England

    Press release

    Published on:

    This new report responds to a request from the Environmental Audit Committee to examine local government and net zero.

  18. Evaluating government spending: an audit framework

    Insight Good practice guides

    Published on:

    We have prepared this guide to help accounting officers, other senior leaders and policymakers understand how the NAO assesses the robustness of the evaluation arrangements in departments.

  19. Environmental protection

    Report Value for money

    Published on:

    The National Audit Office has prepared this briefing on environmental protection for the new members of the Environmental Audit Committee