Source · National Audit Office

Managing conflicts of interest

Published: 22 Nov 2024 Recommendations: 3 Type: Value for Money NAO confirmed: 3

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

Recommendations

3 items
2 accepted 1 partially accepted 1 implemented 2 in progress

Recommendation 1

Addressee: Cabinet Office · Source location: Page 12, 22A

Cabinet Office sets a clear minimum standard for the governance, systems and processes that it expects departmental public bodies to put in place. We would expect non-departmental public bodies to consider this standard as they design their own policies. We have published a good practice guide alongside this report that sets out some of the best practice we have seen and which Cabinet Office should use as the basis for this minimum standard;

Response position: Accepted

Delivery: In progress · 10/2026 · Confirmed by NAO

Recommendation 2

Addressee: Cabinet Office · Source location: Page 12, 22B

Cabinet Office facilitates the creation of a temporary good practice forum which would allow public bodies to build networks and learn from each other as they implement the minimum standard;

Response position: Accepted

Delivery: Implemented · 08/2025 · Confirmed by NAO

Recommendation 3

Addressee: Cabinet Office · Source location: Page 12, 22C

Cabinet Office encourages each public body to commission their internal auditors to review their implementation of the standard, including whether mitigations have been properly implemented. To help with this, it should invite the Government Internal Audit Agency (GIAA) to participate in the good practice forum and to share best practice on the role of internal audit in auditing conflicts.

Response position: Partially accepted

Delivery: In progress · 10/2026 · Confirmed by NAO