Revised Green Book and audit of Members' allowances - Members Estimate Committee Contents


6  CONCLUDING REMARKS

39.  We recognise that there may be a gap between the reality of what any system of audit and assurance can achieve and public expectation of what it should achieve. We also appreciate that there may be those who would argue for greater independence in the system. However we have adopted a proportionate approach and consider that our proposals strike an appropriate balance. IT IS IMPOSSIBLE TO GUARANTEE THAT ANY PROPORTIONATE AND RISK-BASED SYSTEM WOULD IDENTIFY ALL INSTANCES OF THE MISUSE OF ALLOWANCES. EVEN WITH A FULL SCOPE AUDIT, NO EXTERNAL AUDITOR WOULD EVER BE ABLE TO GIVE COMPLETE ASSURANCE, ALTHOUGH THE LEVEL OF ASSURANCE THEY COULD GIVE SHOULD BE INCREASED BY THE WORK OF INTERNAL AUDIT AND AN OPERATIONAL ASSURANCE UNIT IN CREATING A ROBUST CONTROL ENVIRONMENT. The assurance which it is possible to gain from the rules set out in the revised Green Book will need to be reassessed once the revisions are agreed. Another way in which the public may be reassured is through the increased transparency created by the publication of information on Members' allowances under the Freedom of Information Act 2000. However, IF THE HOUSE REQUIRES A HIGHER LEVEL OF ASSURANCE THAN OUR RECOMMENDATIONS PROVIDE, THEN A MORE INTRUSIVE AND EXPENSIVE SOLUTION WILL BE REQUIRED.

40.  WE SEE THE RECOMMENDATIONS IN THIS REPORT AS A PACKAGE. TOGETHER THEY PROVIDE A PROPORTIONATE SYSTEM WHICH WOULD ENABLE MEMBERS' ALLOWANCES TO BE AUDITED AND PROVIDE A SUITABLE LEVEL OF ASSURANCE REGARDING THEIR USE. EACH ELEMENT OF THE SYSTEM PLAYS A NECESSARY PART IN PROVIDING THIS ASSURANCE AND IT WOULD THEREFORE BE A MISTAKE TO APPROACH OUR RECOMMENDATIONS AS "PICK AND MIX" PROPOSALS.

41.  WE RECOMMEND THAT OUR PACKAGE OF RECOMMENDATIONS SHOULD BE IMPLEMENTED WITH EFFECT FROM 1 APRIL 2009.


 
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