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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
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
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
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
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
"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
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
We recently published our 2024/25 audit certificates for:

• Department for Energy Security and Net Zero
• Department for Business and Trade

You can find all of our published financial audits on our website: www.nao.org.uk/report_types...
2024-25 Financial Audits Department for Energy Security and Net Zero Department for Business and Trade
September 22, 2025 at 7:55 AM
nao.org.uk
The MoD does not know the exact cost to date of the Afghanistan Response Route scheme to resettle people in the UK following a 2022 data breach.

An estimated 7,355 people will be resettled through the scheme as a result of the breach.

Read our report: www.nao.org.uk/reports/the-...
September 3, 2025 at 7:25 AM
nao.org.uk
We recently published 2024-25 audit certificates for:

• HM Treasury
• DVLA
• Department for Transport
• Foreign, Commonwealth & Development Office
• Ministry of Housing, Communities & Local Government

Find all our financial audits on our website: www.nao.org.uk/report_types...
2024-25 Financial Audits • HM Treasury • Driver and Vehicle Licensing Authority (DVLA) • Department for Transport • Foreign, Commonwealth & Development Office • Ministry of Housing, Communities & Local Government National Audit Office
July 28, 2025 at 7:30 AM
nao.org.uk
We recently published 2024-25 audit certificates for:

• BBC Group Accounts
• Television Licence Fee Trust Statement
• HMRC: Resource Accounts - Qualified
• Department for Education
• Whole of Government Accounts 2023-24 - Disclaimed
• Home Office

More: #[www.nao.org.uk/our-work/fin...
2024-25 Financial Audits BBC Group Accounts Television Licence Fee Trust Statement HMRC: Resource Accounts - Qualified Department for Education Whole of Government Accounts 2023-24 - Disclaimed Home Office
July 21, 2025 at 8:00 AM
nao.org.uk
The Comptroller & Auditor General has disclaimed the Whole of Government Accounts for 2023-24.

This is due to a lack of audited accounts for English local authorities, with only 4% of these bodies producing audited accounts.

Read the C&AG's opinion here: www.nao.org.uk/reports/whol...
“It’s essential that the Government’s reforms to the local government audit system in England are effective in restoring timely and robust assurance in that sector so that the accuracy of the UK’s Whole of Government Accounts can be properly assured. Even more importantly, local taxpayers in England deserve timely audited accounts from their local council.” Gareth Davies, Comptroller & Auditor General, National Audit Office
July 17, 2025 at 11:16 AM
nao.org.uk
It's not enough to just own F-35 fighter jets - the Ministry of Defence needs to make sure they're ready and available to fly.

Tom McDonald spoke to Times Radio about what the MoD needs to do to improve the UK's F-35 programme.

Read our report: www.nao.org.uk/reports/the-...
July 15, 2025 at 8:52 AM
nao.org.uk
We recently published our 2023/24 audit certificates for:

• Department for Work and Pensions (DWP) - qualified
• Department for Science, Innovation & Technology (DSIT)

You can find all of our published financial audits on our website: www.nao.org.uk/report_types...
2024-25 Financial Audits Department for Work and Pensions (Qualified) Department for Science, Innovation and Technology
July 14, 2025 at 9:00 AM
nao.org.uk
Using data analytics to tackle fraud and error could save the government billions of pounds.

Our latest report identifies 10 challenges for the government to address when using data analytics to gain more fraud and error savings.

Read the report here: www.nao.org.uk/reports/usin...
1. Providing cross-government leadership to fulfil the potential of data analytics in tackling fraud and error. 2. Scaling and replicating projects to focus on fraud prevention. 3. Making the investment case for data analytics. 4. Making the most of central counter-fraud initiatives, such as the National Fraud Initiative. 5. Building controls into existing process and new projects. 6. Managing the key datasets for tackling fraud and error. 7.. Managing the data-sharing process so public bodies can access the data they need. 8. Putting in place the right skills by developing multi-disciplinary teams. 9. Optimising the staffing and algorithms to maximise the return. 10. Maintaining public trust while harnessing new capabilities.
July 9, 2025 at 8:45 AM
nao.org.uk
The Comptroller &Auditor General has disclaimed his opinion on the College of Policing 2023-24 financial statements.

The College failed to properly manage a transition to new accounting systems, so he couldn't obtain sufficient evidence to form an opinion.

assets.college.police.uk/s3fs-public/...
The College of Policing financial statements for 2023-24 have been disclaimed
July 8, 2025 at 2:06 PM
nao.org.uk
£53 for every £1 spent. That's the impact our work had for the taxpayer in 2024.

Read our latest annual report and accounts: www.nao.org.uk/corporate-in...
£53 for every £1 spent. That's the impact our work had for the taxpayer in 2024. 87% of MPs said we are effective at supporting Parliament to hold government to account and scrutinise public services. 93% of our recommendations were accepted or partially accepted by Government. 73% of senior officials in the bodies we audit think our work leads to better outcomes.
June 30, 2025 at 12:13 PM
nao.org.uk
The UK Emissions Trading Scheme plays an important part in helping the UK meet its net zero ambitions. But the UK's low price for carbon allowances, and a lack of investment opportunities for low-carbon tech could undermine the Scheme.

Our report: www.nao.org.uk/reports/uk-e...
How the UK Emissions Trading Scheme incentivises decarbonisation Scheme participants and other market traders can trade allowances with each other on a secondary market. Participants that can reduce emissions can sell allowances to participants with emissions in excess of their allowances. The value of allowances on the market sets a carbon price - £37 the Scheme's average carbon price in 2024. Over time, participants are incentivised to reduce emissions by investing in new low-carbon technology as this becomes preferable to paying the carbon price for emitting carbon. 11 million tonnes: total reduction in emissions in the three sectors covered by the Scheme, 2021 to 2023. IMAGES: in the centre of the page. A single ticket saying 'one allowance', with four factories surrounding it. There are double headed arrows between each factory. Next to this image are two wind turbines atop a hill.
June 30, 2025 at 7:45 AM
nao.org.uk
Government can release resources and improve accountability by tailoring governance and reporting requirements for small public bodies.

We have recommendations to ensure that requirements are meaningful and proportionate ⤵️

Our report: www.nao.org.uk/reports/acco...
What government should consider when setting new requirements to make compliance more meaningful for small government bodies Understand the costs of implementing requirements for small bodies Consider whether the benefits of new requirements outweigh the costs, especially for small and low-risk organisations Tailor requirements to organisations of different sizes where this results in a better cost-benefit trade-off Clearly communicate the rationale for new requirements Consider whether new requirements can replace or streamline existing requirements
June 25, 2025 at 8:25 AM
nao.org.uk
Six key government services that aim for full cost recovery, like filing new companies and issuing passports, consistently do not fully recover their costs. This led to a shortfall of £340 million in 2023-24.

Read our report for more: www.nao.org.uk/reports/fina...
£340 million shortfall in recovering fees & costs of key government services in 2023-24 Six public bodies reviewed by the National Audit Office that aim for full cost recovery IMAGE: Hands hold open a document while a pen hovers over the page
June 20, 2025 at 8:04 AM
nao.org.uk
Oliver Lodge spoke on the most recent edition of
BBC Radio 4's More Or Less. The show looked at claims concerning the £4.7 billion spent on asylum seekers in 2023-24.

Listen to what he said here: www.bbc.co.uk/sounds/play/...
June 18, 2025 at 12:53 PM
nao.org.uk
We've drawn on a range of case studies from the DVLA, HMRC, Home Office and more, to understand how departments are innovating, adapting, and improving the way public services are delivered.

Read our latest report on smarter operational delivery here: www.nao.org.uk/insights/sma...
Take a whole system approach Deal with complexity and uncertainty by understanding how different parts of the system connect and achieve outcomes for service users . Understand and deal with demand Design and run services in a way that provides people with what they want, when they want it, and get it right the first time. Use information to improve Work to understand how services are performing, and use that information to decide what to change, why, and how. Have a systemic approach to innovation and improvement Know where problems happen and if there are opportunities to improve.
June 18, 2025 at 8:54 AM
nao.org.uk
Congratulations to our Director of Digital Insights, Yvonne Gallagher, who was awarded an MBE for services to digital transformation in government.

Her work influenced the 2022-25 roadmap for digital & data, and she has championed digital professionals globally.
"I am profoundly grateful for this recognition and look forward to building upon our successful work supporting government's agenda on change and modernisation." Yvonne Gallagher MBE, Director of Digital Insights
June 16, 2025 at 11:39 AM