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NAO reports published in Winter 2023-24

Author: ICAEW

Published: 06 Mar 2024

The National Audit Office publishes a wide range of reports. Below is a selection that are especially topical and of interest to ICAEW members and the wider profession.

1 March 2024: Investigation into the costs of the UK-Rwanda Partnership

This report looks at the costs incurred to date and the Home Office's estimate of potential costs when the partnership is operational.

28 February 2024: Investigation into the UKHSA's health security campus programme

The UK Health Security Agency's (UKHSA's) health security campus programme aims to enhance and replace UKHSA infrastructure, most importantly its high-containment laboratories.

HM Treasury approved an outline business case for the programme in 2015 with an estimated total cost of £530m. Replacing and modernising UKHSA's facilities is of crucial importance and this report looks at the case for change, the cause for delays in the programme and what has been achieved so far.

2 February 2024: Non-executive appointments

This report covers the appointment and experience of NEDs of government departments and public bodies. The NAO consider the experience of NEDs once appointed to their roles, including the training and induction they are provided with and how their skills and experience are utilised by government.

The report highlights problems with the long and drawn-out appointments and re-appointments process and urges the government to do more to ensure that the best quality candidates are recruited.

31 January 2024: Tax measures to encourage economic growth

The report examines whether HM Treasury and HM Revenue and Customs (HMRC) have an effective system in place to manage and respond to risks affecting tax reliefs with economic objectives in a timely and proportionate way. The report considers, amongst other things, whether HMRC assess and monitors the risk that tax reliefs are misused.

The report concludes that the number and costs of these reliefs makes administration difficult and that there are too many examples where these reliefs either do not achieve their economic objectives or are subject to significant error and fraud, costing the Exchequer billions of pounds.

24 January 2024: The government's support for biomass

This report examines the current role of biomass in heat and power generation, the cost to support the deployment of biomass and the main features of the government's biomass strategy.

12 January 2024: NHS Supply Chain and efficiencies in procurement

In 2017-18, the Department of Health & Social Care (DHSC) implemented a new operating model and delivery body for NHS procurement known as NHS Supply Chain. The new body was responsible for procuring products, warehousing, and delivering goods on behalf of the NHS.

This report examines whether Supply Chain has achieved its principal objectives of saving money and increasing its market share and what needs to be done to secure greater efficiencies.

6 December 2023: Government resilience: extreme weather

This report examines how well prepared the country is for future extreme weather events. Whilst government continues to strengthen the arrangements in place to manage the risks, it does not know how much is being spent on managing these risks. Extreme weather events are becoming more frequent, placing increased emphasis on prevention and preparedness, making informed decisions about prioritisation to ensure efficient and effective long-term investments.