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National Audit Office
@nao.org.uk
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We're the NAO, the UK's independent public spending watchdog. We help Parliament hold government to account.

Stay updated with our latest work here.

https://linktr.ee/nationalauditoffice
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nao.org.uk
Our 2024-25 overview of the Department for Energy Security & Net Zero looks at:

• what DESNZ spent £6.7 billion on
• its approach to clean power and delivering net zero
• its focus on improving resilience and productivity

Read the overview ⤵️

www.nao.org.uk/overviews/de...
Department for Energy Security and Net Zero 2024-25 - NAO overview
DESNZ spent £6.7 billion in 2024-25 on a range of activities and arm’s-length bodies – an increase of £0.2 billion from 2023-24.
www.nao.org.uk
November 11, 2025 at 10:04 AM
nao.org.uk
We recently announced an upcoming report on increasing construction skills.

Find out more here ⤵️
www.nao.org.uk/work-in-prog...
Increasing construction skills - NAO work in progress
Our study will look at whether government is well-placed to secure value for money in delivering the construction skills required by employers
www.nao.org.uk
November 7, 2025 at 10:47 AM
nao.org.uk
In 2024-25, HMRC collected £875.9 billion in tax revenue, an increase of 3.9% on the last financial year.

HMRC's spending also decreased, from £7.2 billion to £6.6 billion.

Read our overview of HMRC 👇
www.nao.org.uk/overviews/hm...
HM Revenue & Customs 2024-25 - NAO overview
In 2024-25 HMRC collected £875.9 billion in tax revenue, and spent £6.6 billion. Read our overview of HMRC.
www.nao.org.uk
November 6, 2025 at 9:59 AM
nao.org.uk
Police forces need to improve productivity to respond to changing demands and meet government commitments like the neighbourhood policing guarantee.

We have identified five barriers the Home Office must address to improve police productivity.

Report: www.nao.org.uk/reports/poli...
A bar chart titled "36 police forces took from their financial reserves in 2024-25". 6 police forces (Hampshire, Cleveland, Bedfordshire, Surrey, Kent, and Essex) added to their reserves. Wiltshire saw no change. The other 36 police forces drew from their reserves; Lincolnshire the most, at over £6m
November 4, 2025 at 12:30 PM
nao.org.uk
Our latest overview of the Department for Transport looks at:

• spending patterns and performance
• major transport projects
• key risks facing DfT and areas of focus for improved resilience and productivity

Read it here: www.nao.org.uk/overviews/de...
Department for Transport 2024-25 - NAO overview
In 2024-25, the Department for Transport's net spend was £41.3 billion. Our overview provides insight on where this money was spent.
www.nao.org.uk
November 4, 2025 at 9:53 AM
nao.org.uk
Police forces are under growing pressure as crime evolves. This is putting strain on their finances, which may impact services in the long-term. Report director Oliver Lodge spoke to Times Radio: www.thetimes.com/radio/show/2...

Read our report: www.nao.org.uk/reports/poli...
November 3, 2025 at 3:00 PM
nao.org.uk
Police forces need to improve productivity to respond to changing demands and meet government commitments like the neighbourhood policing guarantee.

We have identified five barriers the Home Office must address to improve police productivity.

Read our report: www.nao.org.uk/reports/poli...
Police productivity - NAO report
We examine how the Home Office is supporting police forces to improve their productivity and long-term financial sustainability.
www.nao.org.uk
November 3, 2025 at 9:40 AM
nao.org.uk
We recently published our 2024/25 audit certificates for: 

• Cabinet Office
• Ministry of Justice
• Department for Culture, Media & Sport
 
You can find all of our published financial audits on our website: nao.org.uk/report_types...

 
2024-25 Financial Audits • Cabinet Office • Ministry of Justice • Department for Culture, Media & Sport
November 2, 2025 at 10:00 AM
nao.org.uk
Councils spent £2.3 billion on home to school transport last year - £415 million more than budgeted.

We recommend that upcoming SEND reforms consider implications for transport, so the whole system works better for children & their families. 

Read more: www.nao.org.uk/reports/home...
The cost of providing home to school transport for children with special needs has doubled since 2015-16. Image of two children stood waiting for a bus.
October 31, 2025 at 12:30 PM
nao.org.uk
Councils spent £2.3 billion on home to school transport last year - £415 million more than budgeted.
 
We recommend that upcoming SEND reforms consider implications for transport, so the whole system works better for children & their families.
 
Report: www.nao.org.uk/reports/home...
Graph: The cost of providing home to school transport for children with special needs has doubled since 2015-16. Source: National Audit Office, 2023-24 prices. 5 lines covering SEND & mainstream transport for children & young people. SEND u/16 line goes from cf£800m in 2015-16 to cf£1600m in 23-24.
October 31, 2025 at 7:00 AM
nao.org.uk
Government doesn't know how reliant it is on independent adult hospices for the provision of palliative and end-of-life care.

With more people dying in England each year, the sustainability of independent hospices is of national importance.

Read: www.nao.org.uk/reports/the-...
October 29, 2025 at 7:00 AM
nao.org.uk
We recently announced upcoming reports, including:

• Innovation in transport
• Northern Powerhouse Rail

Find out more ⤵️
www.nao.org.uk/work-in-prog...
Work in progress - National Audit Office
Our schedule of future publications.
www.nao.org.uk
October 25, 2025 at 9:28 AM
nao.org.uk
Risks in the government’s plans to ease the Probation Service's workload must be actively managed to ensure it can rehabilitate offenders and protect the public, amid weak performance in the service.

Our report ⬇️
www.nao.org.uk/reports/buil...
Building an effective and resilient Probation Service - NAO report
Government must actively manage risks associated with its plan to boost weak performance in the Probation Service.
www.nao.org.uk
October 24, 2025 at 10:36 AM
nao.org.uk
Benefit overpayments remain too high, but levels are reducing after a substantial rise during the COVID-19 pandemic.

Our latest report looks at DWP's recent interventions to tackle this longstanding issue.

Read the report here: www.nao.org.uk/reports/tack...
October 22, 2025 at 8:15 AM
nao.org.uk
We've published our latest overview of the Department for Education (DfE).

Our 2024-25 report looks at how DfE spent £95.5 billion, and the main risks it faces in ensuring resilient systems and increasing productivity.

Our overview ⬇️
www.nao.org.uk/overviews/de...
October 21, 2025 at 7:30 AM
nao.org.uk
The cost of settling clinical negligence claims has more than tripled in the past two decades.

Government’s liability for clinical negligence claims in England is now £60 billion, the second largest liability on the government balance sheet.

Report: www.nao.org.uk/reports/cost...
Bar graph: The real cost of settling negligence claims has more than tripled in the past two decades. Source: National Audit Office analysis of NHS Resolution data. The chart shows the Settled claim cost increasing from just over £1billion in 2006-07 to £4.7bn in 17-18, and just under £4bn in 24-25
October 17, 2025 at 6:30 AM
nao.org.uk
We've just published our latest overview of HM Treasury.

Our report looks at how the Treasury is delivering its objectives in 2024/25, as well as reviewing key risks and how the Treasury plans to improve productivity.

Read the overview here ⤵️ www.nao.org.uk/overviews/hm...
HM Treasury 2024-25 - NAO overview
In 2024/25, the Treasury spent £2,586 million. Our report reviews how this money was spent, as well as risks, resilience and productivity.
www.nao.org.uk
October 16, 2025 at 8:22 AM
nao.org.uk
"The government designed the [ECO] scheme and it's got to take responsibility".

Report director Joshua Reddaway appeared on You and Yours to discuss the steps the government should take to boost householders’ confidence in energy efficiency schemes.

Listen: www.bbc.co.uk/sounds/play/...
October 15, 2025 at 10:36 AM
nao.org.uk
Cyber attackers continue to target government, but many organisations are under-prepared.

Our new guide helps boards and audit committees ask the right questions to boost cyber security and resilience.

Read it here: www.nao.org.uk/insights/cyb...
Cyber security and resilience - NAO insight
Our new guide helps boards and audit committees ask the right questions to boost cyber security and resilience.
www.nao.org.uk
October 14, 2025 at 1:00 PM
nao.org.uk
A government-backed energy efficiency scheme is failing homes due to weak controls and oversight. This has left tens of thousands of households needing repair work to fix faulty installations that are causing damp and mould damage.

Our report ⬇️
www.nao.org.uk/reports/ener...
Energy efficiency installations under the Energy Company Obligation - NAO report
Weak controls and oversight blamed for faulty home installations under energy efficiency scheme, affecting tens of thousands of households.
www.nao.org.uk
October 14, 2025 at 9:09 AM
nao.org.uk
We recently announced upcoming reports, including:

• Nature for Climate Fund
• Investigation into Compensation schemes

Find out more ⬇️
www.nao.org.uk/work-in-progress/
Work in progress - National Audit Office
Our schedule of future publications.
www.nao.org.uk
October 10, 2025 at 8:35 AM
nao.org.uk
As last night's Panorama illustrated, our 2024 report found the current SEN system does not deliver for children and young people; it is financially unsustainable and in urgent need of reform.

Read our report here ⬇️
www.nao.org.uk/reports/supp...
Support for children and young people with special educational needs - NAO report
The NAO's report highlights that England’s special educational needs system is not delivering better outcomes for children and young people.
www.nao.org.uk
October 7, 2025 at 9:37 AM
nao.org.uk
Our 2024-25 Home Office overview looks at:

• where & how the Home Office spent £27.8 billion
• risks identified within its financial management & reporting
• progress in improving productivity and resilience

Read our overview for more ⤵️
www.nao.org.uk/overviews/ho...
Home Office 2024-25 - NAO overview
Information and insights from our examination of the Home Office and from their annual report and accounts.
www.nao.org.uk
October 1, 2025 at 8:35 AM
nao.org.uk
Are you a senior finance leader in government or the public sector?

We have a new guide for you all about financial reporting and how this impacts decision-making.

1/3
Encourage positive behaviours Improve reporting by integrating finance into day-to-day operations Support proactive management of long-term reporting Communicate clear and consistent messages that connect reporting to goals Encourage and reward innovation Modernise reporting systems and processes Assess current systems and processes to identify issues Identify opportunities for automation Optimise systems for real-time reporting Influence system design early to get better outcomes Set the standard for quality data Standardise data collection by unifying formats, storage and access systems Set data assurance procedures Define ownership of data across the organisation Establish data governance and management frameworks Understand the purpose of reporting Define the purpose and value of reporting and link it to strategic priorities Collaborate with users across the organisation to understand their needs Develop analyses consistent with strategic objectives Standardise reporting templates for all users
September 30, 2025 at 10:13 AM
nao.org.uk
To cut running costs, many government departments and bodies are reducing staff numbers.

Our new good practice guide outlines our expectations for how employee exits & redundancies should be carried out. Read it here ⬇️

www.nao.org.uk/insights/gov...
Government exits and redundancies - NAO insight
A guide to help government departments assess how employee exits and redundancies in government are being conducted.
www.nao.org.uk
September 25, 2025 at 8:27 AM