NIAO publishes reports on a range of topics.

Value for Money Publications

Value for money (VFM) publications are reports to the Northern Ireland Assembly on the economy, efficiency and effectiveness with which departments and other bodies have used their resources.The links take you to the publications page for each year of publication.

Financial Audit Publications

The Comptroller and Auditor General publishes reports on matters arising from his financial audit work.

  • Annual Report of the results of his central government financial audit work.
  • Annual Report on the Health and Social Care Sector.
  • Other Matters arising from his financial audit work.

Local Government Publications

Annual Reports

The Local Government Auditor produces one main annual report: The Exercise by the Local Government Auditor of her functions

Under Article 4(5) of the Local Government (Northern Ireland) Order 2005, the Local Government Auditor is required to prepare an annual report, the main aim of which is to provide key messages from audits performed during the past year. It also highlights a number of important issues that will impact on councils in the future. Follow this link to the publications page to see the Local Government Auditor’s Annual Reports.

Public Interest Reports

Section 9 of the Local Government (Northern Ireland) Order 2005 requires the Local Government Auditor to consider whether, in the public interest, she should report on any matter coming to her notice during the audit so it can be considered by the body concerned or brought to the attention of the public.

The Order provides for two public interest options:

  • an immediate report; or
  • a report on any matter coming to the auditors notice during the course of the audit, issued within 14 days of closure of an audit.

To date only one Public Interest Report has been produced - on the sale by Ards Borough Council of a former abattoir site.

Other Reports

This includes information on the functions of the Local Government Auditor and reports prepared under article 26 of the Local Government (Northern Ireland) Order 2005. This link will take you to Other Local Government Audit reports.

Good Practice Guides

From time to time the NIAO will publish documents designed to provide advice on best practice on topics of relevance to the wider public sector.

Governance Statements

Governance Statements were introduced in 2012-13 for central government bodies in Northern Ireland. We have produced a fact sheet detailing our findings from a review of Governance Statements and makes recommendations to further enhance the Governance Statements produced in the future.

Work in Progress and Forward Work Programme

We also have  some reports nearing publication - find out more about these reports and potential VFM study topics for the next year.