Ministers said 82 percent of transactions could be carried out online, as that is roughly the proportion of population that use the internet.
But the National Audit Office argued that the percentage of people that able to the online services, including those used by elders, was lower.
It called for "continued access" to face-to-face and telephone services.
The goverment said they have continuelly offering help to the users and promised to create service websites that good enough to make users prefer to visit.
The coalition has moved most of the goverment services to the single "gov.uk" address, after the whitehall department set up their own website in a more piecemeal fation. Other bodies are expected to follow by March next year.
It estimates that making services "digital by default" may saving up to $1.2bn during the current parlimant, with future saving potentially reaching $1.8bn one year in the longer term.