In November 2010 the National Audit Office presented its Strategy for the period 2011-12 to 2013-14 to the Commission. The Strategy included plans to cut the annual funding required in support of NAO activities by 15% in net terms. The Commission explored the basis of these proposals in depth with senior officials from the NAO and sought to satisfy itself that the strategy would achieve the right balance between maintaining the quality of the audit service provided to Parliament and seeking maximum efficiency in the delivery of this service.
The Commission returned to the subject of the National Audit Office's operational efficiency in March 2011 when it met to approve the National Audit Office estimate for 2011-12 and to consider a value for money report from the external auditors to the National Audit Office on “A review of Corporate Support Costs”. This report provided the Commission with an independent assessment of the work being done to secure efficiencies in corporate support functions within the National Audit Office in support of the key performance target of devoting at least 80% of its resources to front-line activities.