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Publications

List of Accounts and Reports on Accounts - by Type of Account

The National Audit Office publishes around 60 reports per year on the findings of our value for money investigations. This page organises reports by topic (often by government department). Reports from the 1999-2000 Parliamentary Session onwards are available for download and many older reports not available here can be emailed on request,  please contact: enquiries@nao.gsi.gov.uk

We also publish reports on some of the accounts we audit - Reports on Accounts are organised by account type.

Parliamentary Session: All Sessions 2007-2008 2006-2007 2005-2006 2004-2005 2003-2004 2002-2003 2001-2002 2000-2001 1999-2000 1998-1999

Type of Account:  All Accounts Appropriation Accounts Resource Accounts Summarised Accounts White Paper Account  

 

Parliamentary Session 2007-2008

Accounts

Audit of Assumptions for the 2008 Pre-Budget Report

  Purchase paper copy from The Stationery Office (£14.35)
 Full Report (1133kb)


Royal Marines Museum Account 2007-2008

 Full Report (173kb)


HM Revenue and Customs Accounts for 2007-08

 Full Report (340kb)
Press Notice


Northern Ireland Policing Board Best Value Performance Plan for 2007-08

  Purchase paper copy from The Stationery Office (£7.70)
 Full Report (380kb)


Financial Reporting and Financial Management: General Report of the Comptroller and Auditor General 2007

  Purchase paper copy from The Stationery Office (£7.70)
 Full Report (386kb)


Audit of Assumptions for Budget 2008

  Purchase paper copy from The Stationery Office (£7.70)
 Full Report (275kb)

Resource Accounts

National Audit Office Resource Account 2007-2008

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (222kb)


Department for Work and Pensions Resource Account 2007-2008

  Purchase paper copy from The Stationery Office (£17.50)
 Report on Accounts (228kb)

Summarised Accounts

Report on the NHS Summarised Accounts 2006-07: Achieving financial balance in the NHS

  Purchase paper copy from The Stationery Office (£13.90)
 Full Report (1310kb)
 NHS (England) Summarised Accounts 2006-07 (472kb)
Press Notice

White Paper Account

Contingencies Fund account 2007-2008

 Full Report (103kb)


Office of the Oversight Commissioner account 2006-2007

 Full Report (119kb)


Social Fund account 2007-2008

 Full Report (138kb)


Arts Council of Wales National Lottery Account 2007-2008

 Full Report (179kb)


Competition Appeals Tribunal and Competition Service accounts 2007-2008

 Full Report (242kb)


Sports Council for Wales: National Lottery account 2007-2008

 Full Report (133kb)


Wool Textile Industry account 2007-2008

 Full Report (79kb)


Marshall Aid Commemoration Commission Account 2007-2008

 Full Report (108kb)


Accounts relating to issues from the National Loans Fund 2005-2006

 Full Report (326kb)


Funds in Court England and Wales Account 2006-2007

 Full Report (275kb)




Office of the Oversight Commissioner Account 2007

  Purchase paper copy from The Stationery Office (£5.15)
 Full Report (120kb)


Arts Council of Northern Ireland Lottery Distribution Account 2006-2007

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (145kb)


Northern Ireland National Insurance Fund Account 2006-2007

  Purchase paper copy from The Stationery Office (£5.15)
 Full Report (157kb)


National Insurance Fund Account 2006-2007

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (164kb)


Sports Council for Northern Ireland Lottery Distribution 2006-2007

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (203kb)


National Audit Office Main Supply Estimate 2008-2009

  Purchase paper copy from The Stationery Office (£5.15)
 Full Report (139kb)


Severn Bridges Act 1992 Account 2006-2007

  Purchase paper copy from The Stationery Office (£5.15)
 Full Report (109kb)


Grants & Loans to the Housing Action Trusts 2006-2007

  Purchase paper copy from The Stationery Office (£5.15)
 Full Report (68kb)


Royal Air Force Museum Account 2006-2007

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (195kb)


Parliamentary Contributory Pension Fund Account 2006-2007

  Purchase paper copy from The Stationery Office (£5.15)
 Full Report (118kb)




National Savings Bank: Ordinary Deposits Account 2006-2007

  Purchase paper copy from The Stationery Office (£5.15)
 Full Report (114kb)


National Army Museum Account 2006-2007

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (193kb)


Fleet Air Arm Museum Account 2006-2007

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (160kb)


Wool Textile Industry Account 2006-2007

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (68kb)
 

Parliamentary Session 2006-2007

Accounts

HM Revenue and Customs 2006-07 Accounts: The Comptroller and Auditor General's Standard Report

  Purchase paper copy from The Stationery Office (£22.50)
 Full Report (448kb)
Press Notice


Audit of Assumptions for Budget 2007

 Full Report (560kb)


Financial auditing and reporting - General report of Comptroller & Auditor General 2005-06

  Purchase paper copy from The Stationery Office (£13.50)
 Full report (390kb)
 Executive Summary (85kb)
Press Notice


Home Office Resource Accounts 2005-06

 Full Report (92kb)
Press Notice


Audit of Assumptions for the 2006 Pre-Budget Report

 Full Report (432kb)


2005-06 Community Fund Financial Statements – follow up report on actions taken by the Fund following the discovery of irregular grant applications in September 2004

 Full Report (48kb)
Press Notice

Resource Accounts

Revenue and Customs Prosecutions Office Resource Account 2006-07


 Full Report (116kb)


Vehicle Excise Duty Accounts 2006-07

 Full Report (212kb)
Press Notice


Revenue and Customs Prosecutions Office Resource Accounts 2005-06

  Purchase paper copy from The Stationery Office (£9.00)
 Full Report (192kb)

White Paper Account

Funds in Court in England and Wales Account 2005-06

  Purchase paper copy from The Stationery Office
 Ful Report (366kb)


Police Service of Northern Ireland Accounts 2006-2007

  Purchase paper copy from The Stationery Office (£12.85)
 Full Report (352kb)


Insolvency Act 1986 Accounts 2006-2007

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (151kb)


NAO Resource Accounts 2006-2007

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (189kb)


Competition Appeal Tribunal and Competition Service Accounts 2006-2007

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (213kb)


Marine and Aviation Insurance (War Risks) Fund Accounts 2006-2007

  Purchase paper copy from The Stationery Office (£5.15)
 Full Report (1340kb)


Pooling of Non-Domestic Rates and Redistribution to Local Authorities in England Accounts 2006-2007

  Purchase paper copy from The Stationery Office (£5.15)
 Full Report (85kb)




Royal Hospital Chelsea Account 2006-2007

 Full Report (175.21kb)


Marshall Aid Commemoration Commission Account 2006-2007

 Full Report (100kb)


Oil & Pipelines Agency 2006-2007 Account

 Full Report (175kb)


United Kingdom Atomic Energy Authority Account 2006-2007

 Full Report (236kb)


Research Councils' Pension Scheme Account 2006-2007

 Full Report


Office of Communications Licence Fees and Penalties Account 2006-2007

 Full Report


Royal Navy Submarine Museum Account 2006-2007

 Full Report


Royal Marines Museum Account 2006-2007

 Full Report (165kb)


Arts Council of Wales Lottery Distribution Account 2006-2007

 Full Report (152kb)


Royal Naval Museum Account 2006-2007

 Full Report (160kb)




Social Fund Account 2006-2007

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (129kb)


House of Commons Members' Fund Account 2005-2006

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (92kb)


Contingencies Fund Account 2006-2007

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (92kb)


Accounts relating to issues from the National Loans Fund 2004-2005

  Purchase paper copy from The Stationery Office (£12.50)
 Full Report (308kb)


National Loans Fund Account 2006-2007

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (148kb)


Consolidated Fund Account 2006-2007

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (115kb)


Sports Council for Northern Ireland Lottery Distribution Account 2005-2006

 Full Report (168kb)


Crown Agents Holding and Realisation Board Accounts 2006

 Full Report (108kb)


Department for Work and Pensions Resource Accounts 2006-07

 Full Report (745kb)
Press Notice


NHS (England) Summarised Accounts 2005-2006

  Purchase paper copy from The Stationery Office (£22.50)
 Full Report (732kb)




Royal Air Force Museum Accounts 2005-2006

  Purchase paper copy from The Stationery Office (£9.00)
 Full Report (196kb)


Northern Ireland National Insurance Fund 2005-2006

 Full Report (139kb)


Office of the Oversight Commissioner for Northern Ireland Account 2005-2006

 Full Report (162kb)


Northern Ireland Land Purchase Accounts 2005-2006

 Full Report (60kb)


Police Service of Northern Ireland Accounts 2005-2006

 Full Report (333kb)


Ashington 2004-2005 Education Action Zone

 Full Report (150kb)


Severn Bridges Act 1992 account 2005-2006

 Full Report (106kb)


Parliamentary Contributory Pension Fund Accounts 2005-2006

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (103kb)


National Savings Ordinary Deposits Accounts 2005-2006

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (114kb)


House of Commons Members Fund Account 2004-2005

 Full Report (100kb)




National Insurance Fund Account 2005-2006

  Purchase paper copy from The Stationery Office (£9.00)
 Full Report (168kb)
 

Parliamentary Session 2005-2006

Accounts

Fleet Air Arm Museum Accounts 2005-2006

 Full Report (164kb)


Vehicle Excise Duty Account 2005-06

 Full Report (136kb)
Press Notice


HM Revenue and Customs 2005-06 Accounts: The Comptroller and Auditor General's Standard Report

  Purchase paper copy from The Stationery Office (£18.50)
 Full Report (724kb)
Press Notice


Financial Auditing and Reporting: General Report of the Comptroller and Auditor General 2004-05

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (792kb)
 Executive Summary (124kb)
Press Notice


Audit of Assumptions for Budget 2006

  Purchase paper copy from The Stationery Office (£5.75)
Audit of Assumptions for Budget 2006


NHS Direct: Qualification of Audit Opinion

Press Notice
 Full Report (160kb)


Audit of Assumptions for the 2005 Pre-Budget Report

  Purchase paper copy from The Stationery Office (£9.25)
 Full Report (1000kb)


Comptroller and Auditor General’s Standard Report on the Accounts of HM Customs and Excise 2004-05

 Full Report (284kb)
Press Notice


Comptroller and Auditor General’s Standard Report on the Accounts of the Inland Revenue 2004-05

 Full Report (270kb)
Press Notice




Police Service of Northern Ireland and Northern Ireland Police Service Pension 2002-2003

 Full Report (362kb)


Police Ombudsman for Northern Ireland 2003-2004

 Full Report (156kb)


Child Support Agency Client Funds Account 2004-05

 Full Report (156kb)

Resource Accounts

National Audit Office Resource Account 2005-2006

 Full Report (172kb)


Department for Work and Pensions Resource Accounts 2005-2006

 Full Report (176kb)
Press Notice


Foreign and Commonwealth Office Accounts 2005-06

 Full Report (95kb)
Press Notice


House of Commons Members Resource Accounts

  Purchase paper copy from The Stationery Office (£00.00)
 Full Report (140kb)
Press Notice


Home Office: 2004-05 Resource Account

Press Notice
 Full Report (76kb)


Department for Work and Pensions Resource Accounts 2004-2005

 Full Report (78kb)
Press Notice


Foreign and Commonwealth Office Resource Account 2004-2005: Fraud at the British Embassy, Tel Aviv

 Full Report (191kb)




National Audit Office Resource Accounts 2004-2005

 Full Report (200kb)

Summarised Accounts

Financial Management in the NHS NHS (England) Summarised Accounts 2004-05

  Purchase paper copy from The Stationery Office (£13.25)
 Full Report (2320kb)
 Executive Summary (788kb)
 Accounts (725kb)
Press Notice


Financial management in the NHS - NHS Summarised Accounts 2003-2004

  Purchase paper copy from The Stationery Office (£33.25)
 Full Report (1200kb)
 Executive Summary (485kb)
 Account (690kb)
Press Notice

White Paper Account

United Kingdom Atomic Energy Authority Account 2005-2006

 Full Report (232kb)


Funds in Court England and Wales Account 2004-2005

 Full Report (233kb)


Social Fund Accounts 2005-2006

 Full Report (119kb)


The Oil and Pipelines Agency Accounts 2005-2006

  Purchase paper copy from The Stationery Office (£9.00)
 Full Report (200kb)


National Loans Fund Account 2005-2006

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (168kb)


Consolidated Fund Account 2005-2006

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (141kb)


Royal Hospital Chelsea Account 2005-2006

  Purchase paper copy from The Stationery Office (£9.00)
 Full Report (219kb)




Marine and Aviation Insurance (War Risks) Fund Accounts 2005-2006

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (105kb)


Contingencies Fund Account 2005-2006

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (119kb)


Marshall Aid Commemoration Commission Accounts 2005-2006

  Purchase paper copy from The Stationery Office (£5.00)
 Full Report (129kb)


Insolvency Act 1986 Accounts 2005-2006

 Full Report (152kb)


Sports Council for Wales Lottery Distribution account 2005-2006

Full Report


Environment Agency Closed Pension Fund account 2005-2006

Full Report


Environment Agency Active Pension Fund account 2005-2006

Full Report


Wool Levy account 2005-2006

 Full Report (100kb)


Royal Marines Museum account 2005-2006

Full Report


Coal Authority account 2005-2006

Full Report




Arts Council of Northern Ireland Lottery Distribution Accounts 2005-2006

  Purchase paper copy from The Stationery Office (£7.75)
 Full Report (172kb)


Independent Police Complaints Commission Accounts 2005-2006

  Purchase paper copy from The Stationery Office (£8.50)
 Full Report (152kb)


Research Councils’ Pension Schemes Accounts 2005-2006

  Purchase paper copy from The Stationery Office (£6.00)
 Full Report (168kb)


Office of Communications Licence Fees and Penalties Accounts 2005-2006

  Purchase paper copy from The Stationery Office (£6.00)
 Full Report (144kb)


Royal Navy Submarine Museum Account 2005-2006

 Full Report (220kb)


Electoral Commission Account 2005-2006

 Full Report (212kb)


Arts Council of Wales Lottery Distribution Account 2005-2006

 Full Report (182kb)


Royal Naval Museum Account 2005-2006

 Full Report (211kb)


Pooling of Non-Domestic Rates and Redistribution to Local Authorities in England Accounts 2005-2006

 Full Report (125kb)


Crown Agents Holding and Realisation Board Account 2005

 Full Report (141kb)




Accounts relating to issues from the National Loans Fund 2003-2004

 Full Report (381kb)


Crown Estate Account 2005-2006

 Full Report (183kb)


Parades Commission for Northern Ireland Account 2003-2004

 Full Report (180kb)


Accounts relating to issues from the National Loans Fund 2002-2003

  Purchase paper copy from The Stationery Office (£12.75)
 Full Report (316kb)


Competition Appeal Tribunal and Competition Service Account 2005-06

  Purchase paper copy from The Stationery Office (£11.50)
 Full Report (312kb)


Public Health Laboratory Service Board Accounts 2004-2005

 Full Report (166kb)
Press Notice


Office of the Oversight Commissioner for Northern Ireland 2004-2005

 Full Report (139kb)


Parades Commission for Northern Ireland Account 2004-2005

 Full Report (148kb)


Grants and Loans to the Housing Action Trusts Account 2004-2005

  Purchase paper copy from The Stationery Office (£4.50)
 Full Report (100kb)


Northern Ireland Land Purchase Account 2004-2005

 Full Report (97kb)




Northern Ireland National Insurance Fund Account 2004-2005

 Full Report (178kb)


Fleet Air Arm Museum account 2004-2005

 Full Report (173kb)


Advances to Scottish Enterprise, Scottish Homes, Water Authorities and Registers of Scotland account 2001-2002

 Full Report (100kb)


Funds in Court in England & Wales Account 2002-2003

  Purchase paper copy from The Stationery Office (£11.50)
 Full Report (296kb)


Funds in Court in Northern Ireland Account 2004-2005

  Purchase paper copy from The Stationery Office (£6.00)
 Full Report (124kb)


Funds in Court in Northern Ireland Account 2003-2004

  Purchase paper copy from The Stationery Office (£6.00)
 Full Report (124kb)


Speke Garston Education Action Zone Account 1 April 2004 to 9 January 2005

 Full Report (188kb)


North Stockton Education Action Zone Account 1 April 2004 to 16 April 2005

 Full Report (156kb)


South Bradford Education Action Zone Account 1 April 2004 to 9 January 2005

 Full Report (700kb)


Speke Garston Education Action Zone Account 2003-2004

 Full Report (184kb)




Royal Air Force Museum Account 2004-2005

 Full Report (211kb)


Probation Board for Northern Ireland Account 2004-2005

 Full Report (188kb)


Insolvency Act 1986 Accounts 2004-2005

 Full Report (192kb)


Parliamentary Contributory Pension Fund account 2004-2005

 Full Report (140kb)


Sports Council for Northern Ireland Lottery Distribution account 2004-2005

 Full Report (170kb)


Funds in Court England & Wales account 2003-2004

 Full Report (393kb)


Funds in Court England & Wales account 2001-2002

 Full Report (293kb)


Contingencies Fund 2004-2005

 Full Report (112kb)


Police Service of Northern Ireland Accounts 2004-2005

 Full Report (320kb)


Funds in Court England & Wales Account 2000-2001

 Full Report (280kb)




Funds in Court England & Wales Account 1999-2000

 Full Report (452kb)


East Cleveland Education Action Zone Account 2004-2005

 Full Report (175kb)


Barrow Education Action Zone Account 2004-2005

 Full Report (176kb)


Barrow Education Action Zone Account 2003-2004

 Full Report (177kb)


Barrow Education Action Zone Account 2002-2003

 Full Report (174kb)


Competition Commission Account 2004-2005

 Full Report (204kb)


Competition Appeal Tribunal and Competition Service Account 2004-2005

 Full Report (200kb)


National Insurance Fund Account 2004-05

 Full Report (212kb)
Press Notice


Marine and Aviation Insurance (War Risks) Fund Account 2004-2005

 Full Report (96kb)


Consolidated Fund and National Loans Fund Account 2004-2005

 Full Report (196kb)




Community Development Foundation Account 2004-2005

 Full Report (604kb)


Royal Navy Submarine Museum Account 2004-2005

 Full Report (188kb)


National Savings Ordinary Deposits Account 2004-2005

 Full Report (141kb)


Northern Ireland Policing Board (Board Grants) Account 2004-2005

 Full Report (167kb)


Severn Bridges Act 1992 account 2004-2005

 Full Report (140kb)


Social Fund Account 2004-2005

 Full Report (159kb)


Commission for Racial Equality Account 2004-2005

 Full Report (186kb)


Industrial Organisation and Development Act 1947 Account 2004-2005

 Full Report (98kb)


Funds in Court England & Wales Accounts 1998-1999

 Full Report (259kb)


Northern Ireland Human Rights Commission 2003-2004

  Purchase paper copy from The Stationery Office (£0.0)
 Full Report (146kb)




Crown Agents Holding and Realisation Board 2004

  Purchase paper copy from The Stationery Office (£0.0)
 Full Report (143kb)


Atomic Energy Authority Act 1954 2004-2005

  Purchase paper copy from The Stationery Office (£0.0)
 Full Report (212kb)


2004-05 Community Fund Financial Statements – discovery of irregular grant applications

 Full Report (140kb)
Press Notice


The Crown Estate Account 2004-2005

 Full Report (150kb)


National Savings Ordinary Deposits Account 2003-2004

 Full Report (148kb)


National Biological Standards Board Account 2004-2005

 Full Report (176kb)


Consumer Council for Postal Services Account 2004-2005

 Full Report (178kb)


Pooling of Non-Domestic Rates and Redistribution to Local Authorities in England Account 2004-2005

 Full Report (80kb)


Dingle Granby Toxteth Education Action Zone Account 1 April 2004 to 9 January 2005

 Full Report (276kb)


Royal Hospital Chelsea Account 2004-2005

 Full Report (196kb)




Northern Ireland Commissioner for Oversight Account 2003-2004

 Full Report (143kb)


Marshall Aid Commemoration Commission Account 2004-2005

 Full Report (123kb)


Royal Naval Museum Account 2004-2005

 Full Report (189kb)


Royal Marines Museum Account 2004-2005

 Full Report (171kb)


Research Councils' Pension Scheme Account 2004-2005

 Full Report (148kb)


Hackney Education Action Zone Account 1 April 2004 to 30 November 2004

 Full Report (154kb)


House of Commons Members Fund Account 2003-2004

 Full Report (119kb)


General Social Care Council Account 2004-2005

 Full Report (190kb)


Heart of Slough Education Action Zone Account 1 April 2004 to 30 November 2004

 Full Report (153kb)


Office of Communications Licence Fees and Penalties Account 2004-2005

 Full Report (123kb)




Hearing Aid Council Account 2004-2005

 Full Report (132kb)


Human Fertilisation and Embryology Account 2004-2005

 Full Report (167kb)


Coal Authority Account 2004-2005

 Full Report (189kb)


North West Shropshire Education Action Zone Account 1 April 2004 to 2 April 2005

 Full Report (174kb)


Plymouth Education Action Zone Account 1 April 2003 to 31 December 2004

 Full Report (160kb)


Great Yarmouth Education Action Zone Account 1 April 2004 to 16 April 2005

 Full Report (159kb)


South East Sheffield Education Action Zone Account 1 April 2004 to 16 April 2005

 Full Report (154kb)


Wythenshawe Education Action Zone Account 1 April 2004 to 30 November 2004

 Full Report (181kb)


Leigh Park Education Action Zone Account 1 April 2004 to 9 January 2005

 Full Report (149kb)


Sports Council for Wales Lottery Distribution Account 2004-2005

 Full Report (140kb)




Arts Council of Wales Lottery Distribution Account 2004-2005

 Full Report (144kb)


Commission for Healthcare Audit and Inspection Account 2004-2005

 Full Report (144kb)


Kent & Somerset Education Action Zone Account 1 April 2004 to 30 November 2004

 Full Report (154kb)


Westminster Education Action Zone Account 1 April 2004 to 30 April 2005

 Full Report (166kb)


Derby North East Education Action Zone Account 1 April 2004 to 16 April 2005

 Full Report (150kb)


Wakefield Education Action Zone Account 1 April 2004 to 9 January 2005

 Full Report (149kb)


Bolton Education Action Zone Account 1 April 2004 to 9 January 2005

 Full Report (151kb)


Gloucester Education Action Zone Account 1 April 2004 to 9 January 2005

 Full Report (212kb)


Corby Education Action Zone Account 1 April 2004 to 9 January 2005

 Full Report (157kb)


Bridgwater Education Action Zone Account 1 April to 9 January 2005

 Full Report (152kb)




Hastings and St Leonards Education Action Zone Account 2003-2004

 Full Report (160kb)


Clacton and Harwich Education Action Zone Account 1 April to 9 January 2005

 Full Report (175kb)


Downham and Bellingham Education Action Zone Account 1 April to 9 January 2005

 Full Report (170kb)


Office of the Chief Inspector of Criminal Justice in Northern Ireland 2003-2004

 Full Report (105kb)


Wolverhampton Education Action Zone Account 1 April 2004 to 9 January 2005

 Full Report (145kb)


East Manchester Education Action Zone Account 1 April 2004 to 30 November 2004

 Full Report (204kb)


East Manchester Education Action Zone Account 2003-2004