National Audit Office

The National Audit Office (NAO) is the UK’s independent public spending watchdog, reporting directly to Parliament and responsible for auditing the accounts of government departments and public sector bodies. The NAO conducts value-for-money studies and provides independent analysis of how taxpayers’ money is spent, aiming to improve public services through accountability and insight. It covers a broad range of policy areas, including health, defence, education, and infrastructure, and plays a critical role in ensuring transparency and financial stewardship across government. Its reports often inform parliamentary inquiries and shape public debate on efficiency and effectiveness in public spending.