12 March 2004
Audit Scotland plans to put more emphasis on the experience of service users as a means of strengthening its analysis and reporting of public expenditure, auditor general Bob Black has disclosed.
In a strategic statement, Holding to account and helping to improve, Black warned that public spending in the future was unlikely to grow at the rates experienced in recent years. Pressures could build from rising costs and the need for new and growing services, and public bodies would need to demonstrate that additional funding was leading to improvements in performance.
He added: 'Audit Scotland will explore how to strengthen its analysis and reporting on the economy, efficiency and effectiveness of public spending.
'Public expectations are that the quality and availability of public services will improve as spending rises. My studies will give greater emphasis to the experience of service users, since this is the key test of whether better services are delivered.'
Public audit has taken on a new significance since devolution, supporting the Scottish Parliament's scrutiny of the Scottish Executive and public bodies. Devolved public expenditure is due to rise to £26bn in 2005/06.
Black noted that Best Value in Scotland is based on the principle that it is for public bodies to set their priorities, deliver results and report on performance, while audit provides assurance on how they are fulfilling that duty. For local government, there would be a new audit approach that 'gives a rounded picture of the performance of each body as a basis for improved accountability', he said.
He emphasised that, since devolution, senior civil servants and managers in the public sector had become more accountable than ever, with the Scottish Parliament having an important role.
In general, auditors should be able to report to accountable officers, senior managers and the audit committees of public bodies. Management should have the opportunity to correct weaknesses without the need for a report by the auditor general to the Parliament.
Black told Public Finance that there was a danger of people being held to account for comparatively trivial weaknesses that could be sorted out by management, if they were given an opportunity to improve and rectify a situation. He added: 'If we are seen as the watchdogs that bark on every occasion, then we are not so productive.'
PFmar2004
