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.
Internal Drainage Boards (IDBs) are local independent public bodies responsible for managing water levels in low-lying areas where there is a special drainage need and contributing to flood risk management. IDBs cover nearly 10% of England’s land area and spent more than £61m last year. The report focuses on governance and oversight arrangements; processes for raising concerns; and, the potential for conflicts of interest.
The MoD’s Equipment Plan appears more stable than last year and progress has been maintained, but the Department will need to remain vigilant with regard to future cost increases.
This page is part of our decision support tool. Risk is uncertainty of outcome. It can arise in two ways: Threats: damaging events that can lead to failure to achieve objectives Opportunities: constructive events that can, if exploited, help with the achievement of objectives but that are also surrounded by threats. There are two aspects […]
This is our second report on backlogs for elective and cancer care. It examines the design of NHSE’s recovery plan, how the NHS has been implementing the plan and the ongoing risks NHSE has to manage.
Giving greater responsibility and discretion to local authorities to identify flood risk and target investment raises significant challenges, especially during a time of budget cuts and other newly devolved responsibilities. Greater value for money can be achieved through these reforms, but key elements of what is required are not yet in place.
2021 was a big year for government’s commitments to the environment. The statutory target to achieve net zero greenhouse gas emissions by 2050 was backed up with a strategy and the Environment Bill gives legal force to nature recovery targets. The challenge now lies in turning targets and strategies into actions that will combat rising […]
Delivery to the frontline is still being put at risk by longstanding weaknesses in inventory management, despite the Ministry of Defence taking steps to improve, according to a new National Audit Office report.
The Government Finance Profession’s Finance Leadership Group has published a paper with support from the National Audit Office.
We’ve developed a set of principles and examples outlining good practice in Annual Reporting
We publish our examination of the assumptions made by the MOD in its annual statement of its 10-year equipment plan.
Last December, the government published a Green Paper on Transforming Public Procurement. It stressed that investments should be subject to consideration of the public good, including supporting national priorities. It discussed leveraging commercial activity to achieve social and environmental value. For our good practice guidance for managing the commercial lifecycle, we examined similar opportunities and […]
The NAO’s governance arrangements ensure that we operate effectively and transparently with due oversight while maintaining our independence.
This memorandum sets out background information about the Crossrail programme and the current position
This report applies experience from auditing cross-government challenges to highlight the risks government needs to manage to achieve net zero.
MOD’s procurement budget is now more stable, despite a £754m increase in the cost of the carriers, but there are still risks to the affordability of the equipment plan.
The Government’s ability to show that its spending decisions represent the best value for money is being hindered by the patchy availability of good information.
2nd edition 2012
Boards can assess the financial management information reported to them against best practice using the guide.
Our report examines whether MHCLG’s framework allows for the management of risks to local authorities from commercial property investment.
There are risks to the long-term effectiveness of a new policy to make sure developers protect or improve biodiversity