Source · National Audit Office

A planning and spending framework that enables long-term value for money

Published: 27 Oct 2024 Recommendations: 4 Type: Value for Money NAO confirmed: 4

NAO report detail with recommendations, government responses, and any Public Accounts Committee follow-up.

Recommendations

4 items
4 accepted 1 implemented 3 in progress

Recommendation 1

Addressee: Cabinet Office · Source location: Page 9, 11 a (i)

Parliament expects to be able to hold the government to account for its delivery
of value for taxpayers? money. To do so, Parliament needs timely, complete and
transparent information on the government?s objectives, business planning,
funding allocations, performance against objectives, spending, and outcome
evaluations. The government should inform Parliament what changes it will make
to achieve this from 2025-26 onwards, which should include as a minimum:
? publishing departmental Outcome Delivery Plans and cross-cutting
mission boards? plans at least annually

Response position: Accepted

Delivery: In progress · Q2 2027-28 · Confirmed by NAO

Recommendation 2

Addressee: HM Treasury · Source location: Page 9, 11a(ii)

Parliament expects to be able to hold the government to account for its delivery of value for taxpayers? money. To do so, Parliament needs timely, complete and transparent information on the government?s objectives, business planning, funding allocations, performance against objectives, spending, and outcome evaluations. The government should inform Parliament what changes it will make to achieve this from 2025-26 onwards, which should include as a minimum publishing, after each spending review, a summary of the spending choices the government has made and providing data that are granular enough to show the effect on allocations by department, priority outcome and strategic programme

Response position: Accepted

Delivery: In progress · Q2 2027-28 · Confirmed by NAO

Recommendation 3

Addressee: Cabinet Office; HM Treasury · Source location: Page 9, 11a(iii)

Parliament expects to be able to hold the government to account for its delivery
of value for taxpayers? money. To do so, Parliament needs timely, complete and
transparent information on the government?s objectives, business planning,
funding allocations, performance against objectives, spending, and outcome
evaluations. The government should inform Parliament what changes it will make
to achieve this from 2025-26 onwards, which should include as a minimum: ensuring that all completed government evaluations are publicly
accessible and searchable by April 2025

Response position: Accepted

Delivery: Implemented · Q4 2024-25 · Confirmed by NAO

Recommendation 4

Addressee: Cabinet Office; HM Treasury · Source location: Page 9, 11b

HM Treasury and the Cabinet Office should create an action plan to
address our eight lessons and rebalance behaviour and decision-making
in government towards long-term value for money. The action plan should:
? be supported by an evidence-based understanding of what will affect
lasting change;
? have suitable senior ministerial and administrative leadership; and
? have evaluation of progress built in.

Response position: Accepted

Delivery: In progress · Q4 2026-27 · Confirmed by NAO