NAO Recommendations Insights
AnalysisAnalysis of 2,007 recommendations across 296 NAO reports (April 2019 – March 2025). Data from NAO Recommendations Tracker.
Of 2,007 NAO recommendations tracked since 2019,
87% were accepted by government departments.
However, only 68% of accepted recommendations have actually been implemented —
with 479 still in progress and 6 not yet started.
The NAO has independently confirmed implementation of 1,697 recommendations.
Government Acceptance
How departments responded to 2,007 NAO recommendations.
Accepted
1,554
77%
Partially Accepted
186
9%
Rejected
39
2%
Under Consideration
5
0%
Pending
223
11%
Implementation Progress
Current status of all 2,007 recommendations.
Implemented
1,186
59%
Work in Progress
479
24%
No Longer Relevant
82
4%
Not Yet Started
6
0%
Pending
254
13%
Recommendations by Year
Number of recommendations published per financial year.
Implementation by Year
% of recommendations implemented, by year of publication.
2019
79%
2020
85%
2021
77%
2022
79%
2023
67%
2024
46%
2025
11%
2026
0%
Older recommendations have had more time for implementation.
Top Departments
Departments receiving the most NAO recommendations, with implementation rates.
| Department | Recs | Implemented | Rate | |
|---|---|---|---|---|
| 1 | HM Treasury | 232 | 162 | 70% |
| 2 | Department for Environment, Food & Rural Affairs | 191 | 115 | 60% |
| 3 | Cabinet Office | 176 | 103 | 59% |
| 4 | Department of Health and Social Care | 156 | 94 | 60% |
| 5 | Ministry of Housing, Communities and Local Government | 143 | 95 | 66% |
| 6 | HM Revenue and Customs | 140 | 89 | 64% |
| 7 | Department for Business, Energy & Industrial Strategy | 137 | 120 | 88% |
| 8 | Cross-government | 132 | 46 | 35% |
| 9 | Department for Transport | 129 | 74 | 57% |
| 10 | Department for Education | 120 | 73 | 61% |
| 11 | Home Office | 119 | 65 | 55% |
| 12 | Ministry of Justice | 117 | 56 | 48% |
Top Topics
NAO topic classifications across all recommendations.
Reports with Most Recommendations
The NAO reports containing the highest number of tracked recommendations.
| Report | Published | Recs | |
|---|---|---|---|
| 1 | Achieving net zero | Dec 2020 | 24 |
| 2 | Palace of Westminster Restoration and Renewal Programme | Apr 2020 | 21 |
| 3 | Department for Work and Pensions Annual Report and Accounts 2020-21 | Jul 2021 | 21 |
| 4 | Lessons learned: tackling fraud and protecting propriety in government spending during an … | Feb 2024 | 20 |
| 5 | Employment support: The Kickstart Scheme | Nov 2021 | 19 |
| 6 | NHS England’s modelling for the Long Term Workforce Plan | Mar 2024 | 16 |
| 7 | DWP Report on Account 2022/23 | Jul 2023 | 16 |
| 8 | An analysis of the asylum system | Dec 2025 | 15 |
| 9 | Building an effective and resilient Probation Service | Oct 2025 | 15 |
| 10 | Progress with Making Tax Digital | Jun 2023 | 13 |