Road enhancements: progress with the second road investment strategy (2020 to 2025)
Published on:This report examines how effectively National Highways and DfT are managing risks to value for money across the portfolio of road enhancement projects.
This report examines how effectively National Highways and DfT are managing risks to value for money across the portfolio of road enhancement projects.
The incentives on government Accounting Officers to prioritise value for money are weak compared to those associated with the day-to-day job of satisfying Ministers.
Audit committees should be scrutinising cyber security arrangements. To aid them, this guidance complements government advice by setting out high-level questions and issues for audit committees to consider.
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.
The NAO publishes a briefing paper considering capital investment by government and how it chooses to finance it.
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 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.
We’ve developed a set of principles and examples outlining good practice in Annual Reporting
The Government Finance Profession’s Finance Leadership Group has published a paper with support from the National Audit Office.
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.
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 […]
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 […]
This memorandum sets out background information about the Crossrail programme and the current position
The NAO’s governance arrangements ensure that we operate effectively and transparently with due oversight while maintaining our independence.
This report applies experience from auditing cross-government challenges to highlight the risks government needs to manage to achieve net zero.
A programme to update Buckingham Palace costing £369 million has been well managed to date and demonstrates good practice in numerous areas.