National Audit Office

The National Audit Office (NAO) scrutinises public spending for Parliament. Our public audit perspective helps Parliament hold government to account and improve public services.

We audit the financial statements of all central government departments, agencies and other public bodies, and report the results to Parliament. Our other work comprises value-for-money studies, local audit, investigations, support to Parliament and international activities. We also share our cross-government insight through guides setting out good practice and the questions we ask when assessing value for money.