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 3 of 113 · 2,815 reports total
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
11 Dec 2025 Department of Health and Social Care Department of Health & Social Care Accounts 2024-25
12 Nov 2025 Department for Environment, Food & Rural Affairs Department for Environment, Food & Rural Affairs Accounts 2024-25
4 Nov 2025 Ministry of Defence Ministry of Defence Accounts 2024-25
31 Oct 2025 Department for Education Home to school transport — 5 recommendations
30 Oct 2025 Department for Culture, Media & Sport Department for Culture, Media & Sport Accounts 2024-25
30 Oct 2025 Ministry of Justice Ministry of Justice Accounts 2024-25
29 Oct 2025 Department of Health and Social Care The financial sustainability of England’s adult hospice sector
29 Oct 2025 Cabinet Office Cabinet Office Accounts 2024-25
17 Oct 2025 Department of Health and Social Care Costs of clinical negligence — 5 recommendations
15 Sep 2025 Department for Energy Security and Net Zero Department for Energy Security & Net Zero Accounts 2024-25
15 Sep 2025 Department for Business & Trade Department for Business and Trade Accounts 2024-25
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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