The NAO qualified the department’s audit after the voluntary redundancy payments were disclosed.
Former SFO boss Phillippa Williamson left in April, however, there is no evidence that due process was followed in her voluntary redundancy process, including investigating if there was a suitable position for her in the civil service.
Some £407,000 was paid into her civil service pension to cover all additional costs arising from the early departure. However, approval from the Cabinet Office was not sought.
Williamson was also handed £15,000 but required Treasury permission was also not sought.
Amyas Morse, head of the NAO, said: “By failing to seek approval from the Cabinet Office and the Treasury, the Serious Fraud Office entered into an agreement which forced it to make irregular payments.
“While positive steps have been taken by the incoming director, I have qualified the organisation’s accounts.”
