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National Audit Office

2,796 reports 2,007 recommendations 1,697 with PAC follow-up 59% implementation rate

NAO value-for-money reports examining the economy, efficiency, and effectiveness of government spending. Recommendations are tracked against government responses and, where a PAC hearing followed, linked to the committee's own recommendations and Treasury Minute responses.

All reports With PAC follow-up Value for Money Financial audit Interactive

Recent reports

Page 3 of 112 · 2,796 reports total
24 Oct 2025 Ministry of Justice Building an effective and resilient Probation Service — 15 recommendations
22 Oct 2025 Department for Work and Pensions Tackling benefit overpayments due to fraud and error — 6 recommendations
17 Oct 2025 Department of Health and Social Care Costs of clinical negligence — 5 recommendations
14 Oct 2025 Department for Energy Security and Net Zero Energy efficiency installations under the Energy Company Obligation — 4 recommendations
15 Sep 2025 Department for Energy Security and Net Zero Department for Energy Security & Net Zero Accounts 2024-25
15 Sep 2025 Cross-government Improving government’s productivity through better cost information — 5 recommendations
15 Sep 2025 Department for Business & Trade Department for Business and Trade Accounts 2024-25
12 Sep 2025 Department for Education Managing children’s residential care — 8 recommendations
10 Sep 2025 Ministry of Defence Management of contracts by the MoD on behalf of Saudi Arabia
3 Sep 2025 Ministry of Defence The Afghanistan Response Route
24 Jul 2025 Ministry of Housing, Communities and Local Government Ministry of Housing, Communities & Local Government Accounts 2024-25
22 Jul 2025 Foreign, Commonwealth & Development Office Foreign, Commonwealth & Development Office Accounts 2024-25
22 Jul 2025 Department for Transport Department for Transport Accounts 2024-25
21 Jul 2025 HM Treasury HM Treasury Accounts 2024-25
21 Jul 2025 Department for Transport DVLA Accounts 2024-25
17 Jul 2025 Home Office Home Office Accounts 2024-25
17 Jul 2025 Department for Education Department for Education Accounts 2024-25
17 Jul 2025 HM Revenue and Customs HM Revenue & Customs Accounts 2024-25: C&AG’s report
17 Jul 2025 Cross-government Whole of Government Accounts 2023-24
17 Jul 2025 NAO Driver & Vehicle Licensing Agency Annual Report and Accounts 2024-25 — 6 recommendations
17 Jul 2025 HM Revenue and Customs HM Revenue & Customs Accounts 2024-25: Resource Accounts
17 Jul 2025 HM Revenue and Customs HM Revenue & Customs Accounts 2024-25: Trust Statement audit report
15 Jul 2025 Unknown (358) BBC Group Accounts 2024-25
15 Jul 2025 Unknown (358) Television Licence Fee Trust Statement 2024-25
11 Jul 2025 Ministry of Defence The UK’s F-35 capability — 7 recommendations
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Response breakdown across all NAO recommendations

2,007 recommendations tracked
Status Recommendations Share
Implemented 1,186 59%
Accepted 1,554 77%
Partially accepted 186 9%
Work in progress 479 24%
Rejected 39 2%
Confirmed by NAO follow-up 1,697 85%
Methodology: status determined from departmental responses, Treasury Minute responses, PAC follow-up hearings, and NAO own progress tracking.

Top recipients of NAO recommendations

Departments named in NAO reports · all years
Department of Health and Social Care — 125 reports HM Treasury — 94 reports Cabinet Office — 87 reports Department for Business, Energy & Industrial Strategy — 81 reports Ministry of Housing, Communities and Local Government — 74 reports HM Revenue and Customs — 73 reports Department for Work and Pensions — 64 reports Ministry of Defence — 62 reports Department for Education — 62 reports Department for Transport — 59 reports Devolved administrations — 56 reports Department for Environment, Food & Rural Affairs — 54 reports Home Office — 52 reports Ministry of Justice — 38 reports Department for Culture, Media & Sport — 29 reports