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National Audit Office (NAO) is publishing this good practice guidance now to reflect upon findings and recommendations drawn from 209 reports concerning 350 commercial arrangements published over the past 20 years.
This guidance draws on twenty years of NAO reports to provide focused advice on how to best manage each part of the commercial lifecycle.
It provides examples of good practice to support the advice at each stage and is developed with input from commercial experts across government and our other stakeholders.
The Department of Health and Social Care incurred the largest expenditure on goods and services at £62.9 billion.
