The National Audit Office’s report on the Compact has been delayed for a second time.
The report was originally due to be published in July and then by the end of 2011, but is now expected early in 2012.
The NAO, which scrutinises public spending on behalf of Parliament, agreed last year to investigate the Compact – the agreement on fair play between the public and voluntary sectors.
It is reviewing the extent to which the agreement has been implemented across central government. Fieldwork began in the spring.
An NAO spokeswoman said the report was now due early in 2012, probably January.
The NAO website lists its work in progress and the publication dates of reports. The spokeswoman said the dates aimed to give a rough indication of timings rather than precise dates.
Tom Elkins, manager of Compact Voice, which represents the voluntary sector on the Compact, said: "It may actually be beneficial to publish the report in the new year rather than in the run up to Christmas.
"We hope that the delayed publication date is to ensure that the report is as robust and meaningful as possible, but that delays will not prevent its findings from being properly considered by government departments when devising their business plans for 2012 onwards."