Improving the performance of major equipment contracts

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REPORT

by the Comptroller 
and Auditor General

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SESSION 2021-22
24 JUNE 2021
HC 298

We are the UK's independent public spending watchdog.

We support Parliament in holding government to account and we help improve public services through our high-quality audits.

The National Audit Office (NAO) scrutinises public spending for Parliament and is independent of government and the civil service. We help Parliament hold government to account and we use our insights to help people who manage and govern public bodies improve public services.

The Comptroller and Auditor General (C&AG), Gareth Davies, is an Officer of the House of Commons and leads the NAO. We audit the financial accounts of departments and other public bodies. We also examine and report on the value for money of how public money has been spent.

In 2020, the NAO's work led to a positive financial impact through reduced costs, improved service delivery, or other benefits to citizens, of £926 million.

Improving the performance of major equipment contracts

Ministry of Defence



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Report by the Comptroller and Auditor General

Ordered by the House of Commons 
to be printed on 23 June 2021

This report has been prepared under Section 6 of the 
National Audit Act 1983 for presentation to the House of 
Commons in accordance with Section 9 of the Act

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Gareth Davies
Comptroller and Auditor General
National Audit Office

22 June 2021

HC 298 | £10.00

Value for money reports

Our value for money reports examine government expenditure in order to form a judgement on whether value for money has been achieved. We also make recommendations to public bodies on how to improve public services.







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009120 06/21 NAO

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The National Audit Office study team consisted of:

Kaye Dunnet, Jeremy Gostick, 
Harry Hagger Johnson and 
Michael Slater with 
assistance from Huzaifa Abid, 
Jemma Dunne, Jeremy Heywood, 
Matthew Sharland and
Ronan Smyth under the 
direction of Jeremy Lonsdale.

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