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 95 · 2,815 reports total
27 Feb 2026 HM Revenue and Customs Taxing large businesses — 6 recommendations
11 Feb 2026 Ministry of Housing, Communities and Local Government Unlocking land for housing — 6 recommendations
6 Feb 2026 Department for Work and Pensions The Access to Work scheme
4 Feb 2026 Department of Health and Social Care The costs of tackling drug harms in prisons — 10 recommendations
23 Jan 2026 Devolved administrations Administration of Welsh rates of income tax 2024-25
21 Jan 2026 Department for Business & Trade Regulating for growth — 4 recommendations
16 Jan 2026 Department of Health and Social Care Update on the New Hospital Programme — 5 recommendations
16 Jan 2026 Devolved administrations Administration of Scottish income tax 2024-25
9 Jan 2026 Department for Environment, Food & Rural Affairs Environmental regulation — 9 recommendations
31 Oct 2025 Department for Education Home to school transport — 5 recommendations
29 Oct 2025 Department of Health and Social Care The financial sustainability of England’s adult hospice sector
17 Oct 2025 Department of Health and Social Care Costs of clinical negligence — 5 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 — 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