House of Commons - Audit and inspection of local authorities - Communities and Local Government Committee

Communities and Local Government Committee - Fourth Report
Audit and inspection of local authorities

Here you can browse the report together with the Proceedings of the Committee. The published report was ordered by the House of Commons to be printed 27 June 2011.

Contents

Terms of Reference

Summary

1 Introduction

2 Abolition of the Audit Commission

Localism context

Abolition and fragmentation

Savings from abolition of the Audit Commission

Armchair auditors

3 Auditor independence

Principles of public audit

Local appointment

Public interest reporting and objections to accounts

Public interest reporting

Right of objection

4 Audit scope

Responsibility for the audit code, standards and consistency

Scope of audit: key elements

Value for money in audit

Financial resilience and grant claim certification

Proportionate and risk based

5 Competition in the audit market

Domination by the few

Audit Commission audit practice

Audit fees

6 Inspection—improving services

Development of inspection

A driver of improvement?

Sector-led performance management

Performance indicators and public reporting

Variation, failure and intervention

7 National Value for Money studies

The studies programme

Their value

NAO to take on the role

8 Conclusion

Conclusions and recommendations

Formal Minutes

Witnesses

List of printed written evidence

List of additional written evidence

List of Reports from the Committee during the current Parliament

Oral and Written Evidence

7 February 2011
7 March 2011
14 March 2011
21 March 2011
29 March 2011
4 April 2011

Written Evidence
Additional written evidence (unprinted)