§ Mr. Goodlad
The information requested is not readily available. To provide it would require consultation with all overseas posts. This could be done only at disproportionate cost. The marking "not for NAO eyes" is used in accordance with an agreement between the Treasury and the National Audit Office, under which documents relating to the handling of relations between Departments and the NAO and Public Accounts Committee are not automatically available to te NAO while tey are current. The Foreign and Commonwealth Office's internal audit unit regularly checks to ensre that the marking is not abused.
There is no marking "not for PAC eyes".