Author:
Publisher:
ISBN: 9781406158762
Category : Finance, Public
Languages : en
Pages :
Book Description
Report on the scrutiny of the draft budget: Reports from other committees and the Scottish Commission for Public Audit
Author:
Publisher:
ISBN: 9781406158762
Category : Finance, Public
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781406158762
Category : Finance, Public
Languages : en
Pages :
Book Description
Report on the scrutiny of the draft budget: Finance Committee report
Author:
Publisher:
ISBN: 9781406158809
Category : Finance, Public
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781406158809
Category : Finance, Public
Languages : en
Pages :
Book Description
Report on the Scottish Government's Draft Budget 2009-10: Reports from other committee and the Scottish Commission for Public Audit
Author: Scotland. Parliament Finance Committee
Publisher:
ISBN: 9781406148374
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781406148374
Category :
Languages : en
Pages :
Book Description
Draft Local Audit Bill
Author: Great Britain: Parliament: House of Commons: Draft Local Audit Bill ad Hoc Committee
Publisher: The Stationery Office
ISBN: 9780215052360
Category : Political Science
Languages : en
Pages : 166
Book Description
Draft legislation intended to deliver a more efficient and transparent local audit system may not save money, potentially undermines the integrity of the audit system and may fail to deliver accountability. The principle of independent audit - which has guided public sector audit for the last 150 years - could be undermined if the bill is not amended. Most witnesses criticised the proposed independent auditor panels and felt that they imposed an unnecessary additional bureaucratic burden. They expressed strong support for the retention of a central procurement capacity for appointing auditors to local bodies in order to deliver best value on audit fees. The legislation also has some gaping holes that pose significant risks. Unless stronger safeguards are put into the legislation, whistleblowers might not be able to draw attention to serious failures in local governance. The Comptroller & Auditor General of the National Audit Office should be named in the Bill alongside the appointed auditor, as another prescribed person who may be contacted by any whistleblower. It should also have a duty to publish detailed mandatory guidance to accompany the code and to report annually to Parliament on the Code's effectiveness. Lastly, there is great concern that the draft Bill makes no provision for comprehensive like for like value for money comparisons which would enable informed judgements about the way local bodies spend taxpayer's money. It is essential that the Bill is re-drafted to include a systematic process for benchmarking and like-for-like comparisons between public bodies in the new regime.
Publisher: The Stationery Office
ISBN: 9780215052360
Category : Political Science
Languages : en
Pages : 166
Book Description
Draft legislation intended to deliver a more efficient and transparent local audit system may not save money, potentially undermines the integrity of the audit system and may fail to deliver accountability. The principle of independent audit - which has guided public sector audit for the last 150 years - could be undermined if the bill is not amended. Most witnesses criticised the proposed independent auditor panels and felt that they imposed an unnecessary additional bureaucratic burden. They expressed strong support for the retention of a central procurement capacity for appointing auditors to local bodies in order to deliver best value on audit fees. The legislation also has some gaping holes that pose significant risks. Unless stronger safeguards are put into the legislation, whistleblowers might not be able to draw attention to serious failures in local governance. The Comptroller & Auditor General of the National Audit Office should be named in the Bill alongside the appointed auditor, as another prescribed person who may be contacted by any whistleblower. It should also have a duty to publish detailed mandatory guidance to accompany the code and to report annually to Parliament on the Code's effectiveness. Lastly, there is great concern that the draft Bill makes no provision for comprehensive like for like value for money comparisons which would enable informed judgements about the way local bodies spend taxpayer's money. It is essential that the Bill is re-drafted to include a systematic process for benchmarking and like-for-like comparisons between public bodies in the new regime.
Reports from other committees and the Scottish Commission for Public Audit
Author: Scotland. Parliament. Finance Committee
Publisher:
ISBN: 9781406139136
Category : Budget
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781406139136
Category : Budget
Languages : en
Pages :
Book Description
Session 3 Reports of the Public Audit Committee
Author: Scotland. Parliament Public Audit Committee
Publisher:
ISBN: 9781406164268
Category :
Languages : en
Pages : 44
Book Description
Publisher:
ISBN: 9781406164268
Category :
Languages : en
Pages : 44
Book Description
Report on the Scrutiny of the Draft Budget 2010-2011
Author: Scotland. Parliament Finance Committee
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages :
Book Description
Report on the Budget Strategy Phase: Reports from other committees
Author: Scotland. Parliament Finance Committee
Publisher:
ISBN: 9781406165272
Category : Budget
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781406165272
Category : Budget
Languages : en
Pages :
Book Description
Strategic Budget Scrutiny
Author: Scotland. Parliament Finance Committee
Publisher:
ISBN: 9781406154382
Category : Budget
Languages : en
Pages : 40
Book Description
Publisher:
ISBN: 9781406154382
Category : Budget
Languages : en
Pages : 40
Book Description
Written Agreement Between the Finance Committee and the Scottish Commission for Public Audit on the Budgeting Process
Author: Scotland. Parliament. Finance Committee
Publisher:
ISBN: 9780338401793
Category : Budget
Languages : en
Pages : 2
Book Description
Publisher:
ISBN: 9780338401793
Category : Budget
Languages : en
Pages : 2
Book Description