This is the 38th report from the Committee of Public Accounts (HCP 370, session 2007-08, ISBN 9780215521668) on the subject of the Nuclear Decommissioning Authority. The NAO produced a report on the same subject (HCP 238, session 2007-08, ISBN 9780102951974). The Nuclear Decommissioning Authority (NDA) was established in April 2005 with the aim of decommissioning the UK's civil public sector nuclear sites. By December 2007, 14 of its 19 sites had already shut down and were being decommissioned, with parts of Sellafield being cleaned-up. The NDA discharges its responsibilities through contracts with licensed operators at each site. The sites are managed by site licensees, including preparation of decommissioning plans and performing and sub-contracting work. The licensees are owned by four parent bodies. The NDA aims to improve site performance by putting the right to be the parent body out to tender. There is uncertainty over the costs of decommissioning, with an estimate of £73 billion prepared in 2007, up 30% since 2003. The Committee accepts that the legacy of deferred decision making over a period of 50 years is in part responsible for the cost increases, but believes that some of the escalating costs should be avoidable, including short-term changes to the decommissioning programme and the scale of site support costs. Further, the NDA's work has been hampered by the uncertainty in the level of commercial income earned from ageing and unreliable facilities, with the NDA cutting, at short notice, the levels of funding it projected to provide in the 2007-08 period of decommissioning. This has imposed additional costs on the taxpayer, with the NDA providing £31.6 million to cover costs of early contract closure, staff training and redundancy.