The National Audit Office exists to provide independent opinion and evidence to assist Parliament hold government to account. We can only do this effectively if we comment objectively and independently on what government does, and we cannot therefore act as an adviser on specific decisions government takes. We can, however, reasonably and helpfully draw on our value for money studies to help public bodies to make sensible decisions and routinely deliver government objectives in an efficient and effective manner.
In this guide we highlight National Audit Office reports which illustrate the different approaches departments take to initiating projects. We show how they develop a realistic understanding of the risks, benefits and deliverability of projects. The reports can be found at www.nao.org.uk/publications.