Source · Recommendations & oversight

National Audit Office

2,815 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 recommendations Value for Money Financial audit Interactive

Recent reports

Page 2 of 13 · 2,815 reports total
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
15 Jul 2025 Unknown (358) BBC Group Accounts 2024-25
10 Jul 2025 Department for Work and Pensions Department for Work and Pensions Accounts 2024-25
10 Jul 2025 Department for Science, Innovation and Technology Department for Science, Innovation and Technology Annual Report and Accounts 2024-25
30 Jan 2025 Department for Business & Trade Department for Business and Trade Annual Report and Accounts 2023-24
17 Dec 2024 Department of Health and Social Care Department of Health and Social Care Annual Report and Accounts 2023-24
13 Dec 2024 Department for Transport DVLA Annual Report and Accounts 2023-24
26 Nov 2024 Cross-government Whole of Government Accounts 2022-23
30 Jul 2024 HM Revenue and Customs HM Revenue and Customs Accounts 2023-24
22 Jul 2024 Department for Work and Pensions Department for Work and Pensions Accounts 2023-24
27 Mar 2024 Cross-government Whole of Government Accounts 2021-22
25 Jan 2024 Department of Health and Social Care Department of Health and Social Care Annual Report and Accounts 2022-23
26 Jul 2023 Department for Transport DVLA Annual Report & Accounts 2022-23
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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 — 95 reports Cabinet Office — 87 reports Department for Business, Energy & Industrial Strategy — 81 reports Ministry of Housing, Communities and Local Government — 76 reports HM Revenue and Customs — 74 reports Department for Work and Pensions — 66 reports Ministry of Defence — 63 reports Department for Education — 63 reports Department for Transport — 62 reports Devolved administrations — 56 reports Department for Environment, Food & Rural Affairs — 55 reports Home Office — 53 reports Ministry of Justice — 39 reports Department for Culture, Media & Sport — 30 reports