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National Audit Office scrutinises public spending for Parliament and is independent of government. The Comptroller and Auditor General (C&AG), Amyas Morse, is an Officer of the House of Commons and leads the NAO, which employs some 860 staff. Our work led to audited savings of almost £1.2 billion in 2012. This memorandum sets out the events surrounding the Ministry of Justice’s process in 2013 to re-compete its electronic monitoring contracts with G4S and Serco.