This NAO report (HC 1035, session 2007-08, ISBN 9780102954371) focuses on the Independent Police Complaints Commission (IPCC) investigation of complaints against the police. The IPCC has responsibility for the performance of the whole police complaints system and has a remit to investigate complaints and conduct matters involving police officers. It can recommend appropriate action by the police force concerned and forward information to the Crown Prosecution Service. It employs just under 400 staff and has a net expenditure for 2007-08 of £32.2 million, with £30.1 million financed from the Home Office. In 2007-08 nearly 29,000 complaints were made against the police. Most were dealt with locally by the relevant police force, and did not involve the IPCC. The NAO findings include: supervised investigations are not the most effective use of IPCC resources; the IPCC is facing an increasing workload when its funding is being reduced; the IPCC is not yet providing full guidance and training for its staff; there was a number of investigations where there was no auditable record that an IPCC Commissioner had reviewed and approved an investigation report; the review functioning of the IPCC is not operating as intended; there is no formal review of cases after they have been completed; the work carried out by the IPCC is not subject to external scrutiny; there is significant inconsistency across the IPCC regions in the way recommendations arising from investigations are being followed up; no single organisation has responsibility for monitoring the implementation of recommendations by police forces; the IPCC should undertake regular surveys to obtain feedback and identify actions that need to be taken to improve client satisfaction.