David Finlay is Director of the National Audit Office Corporate Finance and Infrastructure Team. In this work he is responsible for the NAO’s external relations with contractors and providers of finance. He is a chartered accountant whose career has spanned both the private and public sectors.

David had led the NAO reports on a range of topics related to the use of private finance in public service delivery. David’s recent reports include the effects of the credit crisis on financing infrastructure projects, commercial skills in the public sector and, a subject of great public interest, the project to deal with congestion on the M25. David also runs the NAO programme of workshops on managing project relationships to achieve success.