Accountability for public money - Public Accounts Committee Contents


3  Information needed to evaluate performance and support accountability

13. It is clear that if local people are to have a greater role in holding service providers to account, they must first of all have relevant and robust information to do so.[22] Robust, comparable and timely data is a precursor to effective accountability. This is essential for Parliament to hold departments to account for the resources they use, for users to hold local service providers to account for the quality of service, and for departments to identify how local bodies have used the funds allocated to them. All too often we find that whilst there is plenty of information available, it is not fit for purpose and this impacts on our ability to hold departments to account - let alone whether it enables the customer to hold local delivery bodies to account.

14. The Government reforms are likely to lead to greater variation in performance at local level.[23] Accounting Officers will still need to understand what the whole system is delivering and, where there is variation, to understand why.[24] In addition, there is a risk that users of local services will not have appropriate information to assess and compare the cost and quality of local services, and to make informed and optimal choices between delivery bodies. This is particularly the case when services are delivered by a variety of bodies from the public, private and third sectors. Relevant data is needed to enable both Accounting Officers and local service users to understand whether different outcomes are desirable in different areas, and this should be both readily available and comparable.[25]

15. When reviewing the performance of new delivery models, this Committee will expect to see evidence of the benefits from more local delivery. We will need to be assured that a strong accountability regime is in place with the following elements: clearly defined outcomes; robust and transparent mechanisms for information about performance and financial management; a single, recognised Senior Responsible Owner for the programme with a reporting line to the departmental Accounting Officer; good governance arrangements; a clear system for dealing promptly with failure; and a funding allocation process that is explicit and auditable, supported by a thorough evaluation of outcomes. Parliament relies on the independent assurance provided by the audit process.[26] These mechanisms are not new, and need not be held centrally, but should exist throughout the delivery chain.


22   Q 82  Back

23   Qq 80-81, 91-92  Back

24   Q 92  Back

25   Qq 74, 81  Back

26   Qq 77, 83, 96  Back


 
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© Parliamentary copyright 2011
Prepared 5 April 2011