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  1. Guidance and information for auditors

    To support local auditors in their work and facilitate consistency of approach between auditors of the same types of entity, we maintain a series of Auditor Guidance Notes (AGNs).

  2. Local Audit Code and Guidance team

    The NAO’s Local Audit Code and Guidance (LACG) team is responsible for our work on the Code of Audit Practice and supporting guidance to local auditors arising from the Local Audit and Accountability Act 2014.

  6. Managing the transition to the reformed health system

    Report Value for money

    Published on:

    Although new organisations set up as part of the reformed health system were ready to start functioning on time, the transition to the system is not yet complete.

  7. NHS Pay Modernisation in England: Agenda for Change

    Report Value for money

    Published on:

     According to a National Audit Office report, the NHS has successfully transferred 1.1 million NHS employees on to a new simplified pay system. Given the scale of the NHS this was a substantial task which the NHS, in partnership with the trade unions, achieved in a short timescale. There are some examples of NHS trusts […]

  9. Digital transformation in the NHS

    Press release

    Published on:

    This report considers the readiness of the government to deliver its ambitions for digital transformation in the NHS in England.

  10. Accountability to Parliament for taxpayers’ money

    Insight Good practice guides

    Published on:

    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.

  11. Establishing social enterprises under the Right to Request Programme

    Report Value for money

    Published on:

    This report highlights risks to value for money associated with the Department of Health’s programme aimed at enabling its staff to take the lead in leaving the NHS to set up health social enterprises. These are independent bodies delivering services, previously provided in-house, under contract to PCTs.

  12. Efficiency savings require learning past lessons

    Press release

    Published on:

    The head of the National Audit Office will today (Thursday 8 December) outline lessons from its reports into the government’s handling of COVID-19 in a keynote speech at the Houses of Parliament. Gareth Davies, Comptroller & Auditor General, will also offer guidance for decision-makers seeking public spending efficiencies against a tough economic backdrop. Davies was […]

  15. Successful commissioning toolkit
    Primary Care Trust

    This page is part of our successful commissioning toolkit. Introduction A charity for blind people approaches a Primary Care Trust (PCT) with a proposal for a health support service in the area. Under this, staff and volunteers of the charity would greet blind people at NHS establishments and welcome them and show them around safely.  For […]

  20. Investigation into pre-school vaccinations

    Press release

    Published on:

    This investigation sets out the system for providing vaccinations to pre-school children in England and the levels of uptake.