The National Audit Office has published the Code of Audit Practice for local public bodies, which includes a duty for auditors to consider how best to gain assurance over pooled spending initiatives.
Auditors have called on the Scottish Government to set out proposals to improve its financial reporting to take account of the new fiscal powers being devolved to Holyrood.
Public audit cannot resolve historically low levels of trust in politicians, their parties or even democracy itself. But it can address vital issues of financial performance and value for money
The National Audit Office has qualified the Whole of Government Accounts for the fourth successive year because of concerns with the quality and consistency of data.
A lack of useable public information on how Whitehall performs means that assessing its overall effectiveness is an impossible task for any ‘armchair auditor’
