We conduct investigations to establish the underlying facts in circumstances where concerns have been raised with us, or in response to intelligence that we have gathered through our wider work.
© National Audit Office 2020
The material featured in this document is subject to National Audit Office (NAO) copyright. The material may be copied or reproduced for non-commercial purposes only, namely reproduction for research, private study or for limited internal circulation within an organisation for the purpose of review.
Copying for non-commercial purposes is subject to the material being accompanied by a sufficient acknowledgement, reproduced accurately, and not being used in a misleading context. To reproduce NAO copyright material for any other use, you must contact copyright@nao.org.uk. Please tell us who you are, the organisation you represent (if any) and how and why you wish to use our material. Please include your full contact details: name, address, telephone number and email.
Please note that the material featured in this document may not be reproduced for commercial gain without the NAO's express and direct permission and that the NAO reserves its right to pursue copyright infringement proceedings against individuals or companies who reproduce material for commercial gain without our permission.
Links to external websites were valid at the time of publication of this report. The National Audit Office is not responsible for the future validity of the links.
007849 01/20 NAO
| The National Audit Office study team Grace Williams, Chris Battersby, This report can be found on the For further information about the National Audit Office Tel: 020 7798 7400 Enquiries: www.nao.org.uk/contact-us Website: www.nao.org.uk Twitter: @NAOorguk |