The National Audit Office report also states that the UK faces a potential shortage of attack submarines because of cost-cutting decisions taken in last year's strategic defence and security review.

国家审计办公室的报告还指出，由于去年的战略防御和安全评估决定削减开支，英国可能缺少攻击性潜艇。

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Last year a National Audit Office report warned of "major risks" associated with the planned roll-out.

BBC: Which? warns of energy smart meter 'fiasco'

In its last report, the Audit Commission noted that in London, for example, the proportion of council tenants owing more than 13 weeks' rent varied widely.

ECONOMIST: Local government

There is no shortage of evidence that the current system of local government could be improved: last year, an Audit Commission report criticised the committee system as an enormous waste of time and money.

ECONOMIST: Local government